Alabama 2023 Regular Session Status: In Committee 1 R cosponsors

HB 396 — To amend Sections 40-23-1 and 40-23-4, as last amended by Act 2022-291, Act 2022-293, Act 2022-373, and Act 2022-199, 2022 Regular Session, Code of Alabama 1975, related to sales taxes; to define food and exempt sales of food from state sales and use taxes; to establish the local sales tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail local sales tax rate; and to allow a local governing body to reduce the local sales tax rate or exempt food from local sales and use taxes.

Last action — Read First Time in House of Origin

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed House
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there are no live odds of enactment. It would have to be reintroduced in the current session to move again.

In plain language

The bill exempts food from state sales taxes and sets local tax guidelines.

This bill defines food and removes state sales and use taxes on food purchases. It also allows local governments to set their own tax rates for food, including the option to reduce or exempt these taxes.

What this means for you
  • Consumers: This means you may pay less or no local taxes on food purchases.

Summary

Relating to sales and use tax; to define food; to exempt food from sale and use tax; to provide for local sale tax on food

Bill Text

Action History

  1. Introduced and Referred

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 139 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (139)

139 members have not signed on to this bill.

Show all 139 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does HB 396 do?
Relating to sales and use tax; to define food; to exempt food from sale and use tax; to provide for local sale tax on food
Who sponsors HB 396?
HB 396 is sponsored by Arnold Mooney (R).
What is the current status of HB 396?
This bill died with 2023 Regular Session. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track HB 396?
Track HB 396 free on One Click Politics — get push/email alerts when it moves.

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Last checked for changes 3 months ago · updated continuously

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