Alabama 2023 Regular Session Status: Enacted 1 R cosponsors

HB 479 — Relating to sales and use taxes; to amend Sections 40-23-1, 40-23-2, 40-23-60, and 40-23-61, Code of Alabama 1975, to define "food" and begin reducing the state sales and use tax on food on September 1, 2023; to require certain growth targets in the Education Trust Fund for future sales tax reductions on food; to establish the sales and use tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail sales and use tax rate; and to provide for the levy of sales and use tax on food by counties and municipalities.

Last action — Enacted as 2023-554

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

This bill has been enacted into law. Introduced May 16, 2023. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

Upgrade to see the exact probability and what's driving it.

A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 72% · moderate confidence

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Single-party support

    Sponsorship is currently within one party (1 R).

  • Cleared a recorded vote

    Passed 6 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

Taxation and revenue, food defined for sales and use tax purposes, tax rate established and reduced, local governments authorized to reduce sales and use tax rate on food

Bill Text

What changed in the latest version

1001 added · 970 removed

Plain-language change summary

The updated version of Bill HB 479 includes specific provisions for how food will be defined and taxed, starting from September 1, 2023. Notably, it also establishes goals for growth in the Education Trust Fund that must be met before further sales tax reductions on food can take place. These changes matter because they aim to provide clarity on food taxation and ensure that any future tax breaks are tied to the state’s educational funding health. Overall, this can help make food more affordable while promoting funding for education.

→
Previous
Latest
HB479 ENGROSSED E0XQ22-2 By Representatives Garrett, McClammy, Crawford, Whitt, 3 Reynolds, Standridge, Carns, Hill, Clouse, Wood (R), Rehm, Woods, Givan, Lomax, Cole, Lamb, Shirey, Yarbrough, Stringer, Rigsby, Ellis, Colvin, Kitchens, Shaw, Treadaway, Bedsole, Fincher, Estes, Butler, Gidley, Robertson, Hulsey, Hall, Underwood, Harbison, Brown, Kiel, Almond, Collins, Shaver, Wood (D), Shedd, Sellers, Morris, Moore (M), Paschal, Lipscomb, Hurst, Marques, Sorrells, Pettus, Smith, Ingram, Givens, Jones, Holk-Jones, Fidler, Faulkner, Simpson, Bracy, Plump, Boyd, Drummond, Clarke, Daniels, Hollis, Gray, Ensler, Kirkland, Lawrence, Bolton, Easterbrook, Baker, Robbins, Rogers, Blackshear, Stubbs, DuBose, Oliver, Ledbetter, Whorton, Wadsworth, Lovvorn, Hammett, Chestnut, Rafferty, Sells, McCampbell, Stadthagen, Moore (P), Harrison, Wilcox, Tillman, England, Travis, Starnes, Mooney, Hassell, Warren RFD:
HB479 ENROLLED E0XQ22-3 By Representatives Garrett, McClammy, Crawford, Whitt, 3 Reynolds, Standridge, Carns, Hill, Clouse, Wood (R), Rehm, Woods, Givan, Lomax, Cole, Lamb, Shirey, Yarbrough, Stringer, Rigsby, Ellis, Colvin, Kitchens, Shaw, Treadaway, Bedsole, Fincher, Estes, Butler, Gidley, Robertson, Hulsey, Hall, Underwood, Harbison, Brown, Kiel, Almond, Collins, Shaver, Wood (D), Shedd, Sellers, Morris, Moore (M), Paschal, Lipscomb, Hurst, Marques, Sorrells, Pettus, Smith, Ingram, Givens, Jones, Holk-Jones, Fidler, Faulkner, Simpson, Bracy, Plump, Boyd, Drummond, Clarke, Daniels, Hollis, Gray, Ensler, Kirkland, Lawrence, Bolton, Easterbrook, Baker, Robbins, Rogers, Blackshear, Stubbs, DuBose, Oliver, Ledbetter, Whorton, Wadsworth, Lovvorn, Hammett, Chestnut, Rafferty, Sells, McCampbell, Stadthagen, Moore (P), Harrison, Wilcox, Tillman, England, Travis, Starnes, Mooney, Hassell, Warren RFD:
16-May-23 2023 Regular Session Page 0 HB479 Engrossed 2 4 6 A BILL TO BE ENTITLED AN ACT Relating to sales taxes;
16-May-23 2023 Regular Session Page 0 HB479 Enrolled Enrolled, An Act, 3 Relating to sales and use taxes;
to amend Section 40-23-1, as last amended by Acts 2022-199 and 2022-291, 2022 Regular Session, Code of Alabama 1975, Section 40-23-2, as last amended by Act 2022-346, 2022 Regular Session, Code of Alabama 1975, Section 40-23-60, as last amended by Act 2022-199, 2022 Regular Session, Code of Alabama 1975, and Section 40-23-61, Code of Alabama 1975, to define "food" and begin reducing the state sales and use tax on food on September 1, 2023;
to amend Sections 40-23-1, 40-23-2, 40-23-60, and 40-23-61, Code of Alabama 1975, to define "food" and begin reducing the state sales and use tax on food on September 1, 2023;
and to provide for the levy of sale and use tax on food by counties and municipalities.
and to provide for the levy of sales and use tax on food by counties and municipalities.
Section 40-23-1, as last amended by Acts 2022-199 and 2022-291 of the 2022 Regular Session, Code of Alabama 1975, Section 40-23-2, as last amended by Act 2022-346 of the 2022 Regular Session, Code of Alabama 1975, Section Page 1 HB479 Engrossed 40-23-60, as last amended by Act 2022-199 of the 2022 Regular Session, Code of Alabama 1975, and Section 40-23-61, Code of Alabama 1975, are amended to read as follows:
Sections 40-23-1, 40-23-2, 40-23-60, and 40-23-61, Code of Alabama 1975, are amended to read as follows:
The Department of Revenue of the State of Alabama.
The Department of Revenue of the State Page 1 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled of Alabama.
point and regardless of who selects the method of Page 2 HB479 Engrossed transportation, and regardless of by whom or the method by which freight, postage, or other transportation charge is paid.
point and regardless of who selects the method of transportation, and regardless of by whom or the method by which freight, postage, or other transportation charge is paid.
The value proceeding or accruing from the sale of tangible personal property, and including the proceeds from the sale of any property handled on consignment by the taxpayer, including merchandise of any kind and character without any deduction on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest paid, any consumer excise taxes that may be included within the sales price of the property sold, or any other expenses whatsoever, and without any deductions on account of losses;
The value proceeding or accruing from the sale of tangible personal property, and including the proceeds from the sale of any property handled on consignment by the taxpayer, including merchandise of any kind and character without any deduction on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest paid, any consumer excise taxes that may be included within the sales price of the Page 2 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled property sold, or any other expenses whatsoever, and without any deductions on account of losses;
The term "gross proceeds of sale" shall also mean and include the reasonable and fair market value of any tangible personal property previously purchased at wholesale which is withdrawn or used from the business or stock and used or consumed in connection with a business, and shall also mean and include the reasonable and fair market value of any tangible personal property previously purchased at wholesale which is withdrawn from the business or stock and used or consumed by any person Page 3 HB479 Engrossed so withdrawing the same, except property that has been previously withdrawn from business or stock and so used or consumed with respect to which property the tax has been paid because of previous withdrawal, use, or consumption, except property that enters into and becomes an ingredient or component part of tangible personal property or products manufactured or compounded for sale and not for the personal and private use or consumption of any person so withdrawing, using, or consuming the same, and except refinery, residue, or fuel gas, whether in a liquid or gaseous state, that has been 95 generated by, or is otherwise a by-product of, a petroleum-refining process, which gas is then utilized in the process to generate heat or is otherwise utilized in the distillation or refining of petroleum products.
The term "gross proceeds of sale" shall also mean and include the reasonable and fair market value of any tangible personal property previously purchased at wholesale which is withdrawn or used from the business or stock and used or consumed in connection with a business, and shall also mean and include the reasonable and fair market value of any tangible personal property previously purchased at wholesale which is withdrawn from the business or stock and used or consumed by any person so withdrawing the same, except property that has been previously withdrawn from business or stock and so used or consumed with respect to which property the tax has been paid because of previous withdrawal, use, or consumption, except property that enters into and becomes an ingredient or component part of tangible personal property or products manufactured or compounded for sale and not for the personal and private use or consumption of any person so withdrawing, using, or consuming the same, and except refinery, residue, or fuel gas, whether in a liquid or gaseous state, that has been generated by, or is otherwise a by-product of, a petroleum-refining process, which gas is then utilized in the process to generate heat or is otherwise utilized in the distillation or refining of petroleum products.
In the case of the retail sale of equipment, accessories, fixtures, and other similar tangible personal property used in connection with the sale of commercial mobile services as defined herein, or in connection with satellite television services, at a price below cost, "gross proceeds of sale" shall only include the stated sales price thereof and shall not include any sales commission or rebate received by the seller as a result of the sale.
Page 3 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled In the case of the retail sale of equipment, accessories, fixtures, and other similar tangible personal property used in connection with the sale of commercial mobile services as defined herein, or in connection with satellite television services, at a price below cost, "gross proceeds of sale" shall only include the stated sales price thereof and shall not include any sales commission or rebate received by the seller as a result of the sale.
§§ 153(n) and 332(d), as in effect from time to time.
§§ 153(n) and 332(d), as in effect 95 from time to time.
The value proceeding or accruing from the sale of tangible personal property, including Page 4 HB479 Engrossed merchandise and commodities of any kind and character, all receipts actual and accrued, by reason of any business engaged in, not including, however, interest, discounts, rentals of real estate, or royalties, and without any deduction on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest paid, any consumer excise taxes that may be included in the sales price of the property sold, or any other expenses whatsoever and without any deductions on account of losses.
The value proceeding or accruing from the sale of tangible personal property, including merchandise and commodities of any kind and character, all receipts actual and accrued, by reason of any business engaged in, not including, however, interest, discounts, rentals of real estate, or royalties, and without any deduction on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest paid, any consumer excise taxes that may be included in the sales price of the property sold, or any other expenses whatsoever and without any deductions on account of losses.
The term "gross receipts" shall also mean and include the reasonable and fair market value of any tangible personal property previously purchased at wholesale which is withdrawn or used from the business or stock and used or consumed in connection with a business, and shall also mean and include the reasonable and fair market value of any tangible personal property previously purchased at wholesale which is withdrawn from the business or stock and used or consumed by any person so withdrawing the same, except property which has been previously withdrawn from business or stock and so used or consumed and with respect to which property the tax has been paid because of previous withdrawal, use, or consumption, except property which enters into and becomes an ingredient or component part of tangible personal property or products manufactured or compounded for sale as provided in subdivision (9) and not for the personal and private use or consumption of any person so withdrawing, using, or consuming the same, and except refinery, residue, or fuel gas, whether in a liquid or gaseous state, that has been generated by, or is otherwise a by-product of, a Page 5 HB479 Engrossed petroleum-refining process, which gas is then utilized in the process to generate heat or is otherwise utilized in the distillation or refining of petroleum products.
The term "gross receipts" shall also mean and include the reasonable and fair market value of any tangible personal property previously purchased at wholesale which is withdrawn or used from the business or stock and used or consumed in connection with a business, and shall also mean and include the reasonable and Page 4 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled fair market value of any tangible personal property previously purchased at wholesale which is withdrawn from the business or stock and used or consumed by any person so withdrawing the same, except property which has been previously withdrawn from business or stock and so used or consumed and with respect to which property the tax has been paid because of previous withdrawal, use, or consumption, except property which enters into and becomes an ingredient or component part of tangible personal property or products manufactured or compounded for sale as provided in subdivision (9) and not for the personal and private use or consumption of any person so withdrawing, using, or consuming the same, and except refinery, residue, or fuel gas, whether in a liquid or gaseous state, that has been generated by, or is otherwise a by-product of, a petroleum-refining process, which gas is then utilized in the process to generate heat or is otherwise utilized in the distillation or refining of petroleum products.
A sale of tangible personal property or products, including iron ore, and including the furnished container and label of the property or products, to a manufacturer or compounder which enter into and become an ingredient or component part of the tangible personal property or products that the manufacturer or compounder manufactures or compounds for sale, whether or not the tangible personal property or product used in manufacturing or compounding a finished product is used with the intent that it becomes a component of the finished product;
A sale of tangible personal property or products, including iron ore, and including the furnished container and label of the property or products, to a manufacturer or compounder which enter into and become an ingredient or component part of the tangible personal property or products Page 5 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled that the manufacturer or compounder manufactures or compounds for sale, whether or not the tangible personal property or product used in manufacturing or compounding a finished product is used with the intent that it becomes a component of the finished product;
Page 6 HB479 Engrossed d.
d.
A sale of containers to persons engaged in selling or otherwise supplying or furnishing baby chicks to growers thereof where containers are used for the delivery of chicks or a sale of containers for use in the delivery of eggs by the producer thereof to the distributor or packer of eggs even though containers used for delivery of baby chicks or eggs may be recovered for reuse.
A sale of containers to persons engaged in selling or otherwise supplying or furnishing baby chicks to growers thereof where containers are used for the delivery of chicks or a sale of containers for use in the delivery of eggs by the producer thereof to the distributor or packer of eggs even though containers used for delivery of baby chicks or eggs may Page 6 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled be recovered for reuse.
A sale of bait used to capture or attempt to capture fish or other seafood in the process of commercial fishing by a holder of a commercial license issued pursuant to Chapter 12 Page 7 HB479 Engrossed of Title 9.
A sale of bait used to capture or attempt to capture fish or other seafood in the process of commercial fishing by a holder of a commercial license issued pursuant to Chapter 12 of Title 9.
A purchase or withdrawal of parts or materials from stock by any person licensed under this division where parts or materials are used in repairing or reconditioning the tangible personal property of a licensed person, which tangible personal property is a part of the stock of goods of a licensed person, offered for sale by him or her, and not for use or consumption of a licensed person.
A purchase or withdrawal of parts or materials from stock by any person licensed under this division where parts or materials are used in repairing or reconditioning the tangible personal property of a licensed person, which tangible personal property is a part of the stock of goods of Page 7 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled a licensed person, offered for sale by him or her, and not for use or consumption of a licensed person.
Sales of building materials, fixtures, or other equipment to a manufacturer or builder of modular buildings for use in manufacturing, building, or equipping a modular building ultimately becoming a part of real estate situated in the State of Alabama are retail sales, and the use, sale, or resale of building shall Page 8 HB479 Engrossed not be subject to the tax.
Sales of building materials, fixtures, or other equipment to a manufacturer or builder of modular buildings for use in manufacturing, building, or equipping a modular building ultimately becoming a part of real estate situated in the State of Alabama are retail sales, and the use, sale, or resale of building shall not be subject to the tax.
The term "sale at retail" or "retail sale" shall also mean and include the withdrawal, use, or consumption of any tangible personal property by any one who purchases same at wholesale, except property that has been previously withdrawn from the business or stock and so used or consumed and with respect to which property tax has been paid because of previous withdrawal, use, or consumption, except property that enters into and becomes an ingredient or component part of tangible personal property or products manufactured or compounded for sale as provided in subdivision (9) and not for the personal and private use or consumption of any person so withdrawing, using, or consuming the same;
The term "sale at retail" or "retail sale" shall also mean and include the withdrawal, use, or consumption of any tangible personal property by any one who purchases same at wholesale, except property that has been previously withdrawn from the business or stock and so used or Page 8 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled consumed and with respect to which property tax has been paid because of previous withdrawal, use, or consumption, except property that enters into and becomes an ingredient or component part of tangible personal property or products manufactured or compounded for sale as provided in subdivision (9) and not for the personal and private use or consumption of any person so withdrawing, using, or consuming the same;
In the case of the sale of equipment, accessories, fixtures, and other similar tangible personal property used in connection with the sale of commercial mobile services as defined in subdivision (6), or in connection with satellite television services, at a price below cost, the term "sale at retail" and "retail sale" shall include those sales, and those sales shall Page 9 HB479 Engrossed not also be taxable as a withdrawal, use, or consumption of such tangible personal property.
In the case of the sale of equipment, accessories, fixtures, and other similar tangible personal property used in connection with the sale of commercial mobile services as defined in subdivision (6), or in connection with satellite television services, at a price below cost, the term "sale at retail" and "retail sale" shall include those sales, and those sales shall not also be taxable as a withdrawal, use, or consumption of such tangible personal property.
A sale of a prepaid telephone calling card or a prepaid authorization number, or both, shall be deemed the sale of tangible personal property subject to the tax imposed on the sale of tangible personal property pursuant to this chapter.
A sale of a Page 9 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled prepaid telephone calling card or a prepaid authorization number, or both, shall be deemed the sale of tangible personal property subject to the tax imposed on the sale of tangible personal property pursuant to this chapter.
The right to use mobile telecommunications service, which must be paid for in advance and that is sold in predetermined units or dollars of which the number declines with use in a known amount, and which may include rights to use non-telecommunications services or to Page 10 HB479 Engrossed download digital products or digital content.
The right to use mobile telecommunications service, which must be paid for in advance and that is sold in predetermined units or dollars of which the number declines with use in a known amount, and which may include rights to use non-telecommunications services or to download digital products or digital content.
The term does not include any product regulated by the United States Food and Drug Administration under Chapter V of the Federal Food, Drug, and Cosmetic Act.
The Page 10 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled term does not include any product regulated by the United States Food and Drug Administration under Chapter V of the Federal Food, Drug, and Cosmetic Act.
The term includes shellfish farmers, shrimpers, oysterers, lobsterers, and Page 11 HB479 Engrossed crabbers.
The term includes shellfish farmers, shrimpers, oysterers, lobsterers, and crabbers.
(b) The use within this state of tangible personal property by the manufacturer thereof, as building materials in the performance of a construction contract, for the purposes of this division, shall be considered as a retail sale thereof by the manufacturer, who shall also be construed as the ultimate consumer of materials or property, and who shall be required to report transaction and pay the sales tax thereon, based upon the reasonable and fair market price thereof at the time and place where same are used or consumed by the manufacturer.
(b) The use within this state of tangible personal property by the manufacturer thereof, as building materials in the performance of a construction contract, for the purposes Page 11 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled of this division, shall be considered as a retail sale thereof by the manufacturer, who shall also be construed as the ultimate consumer of materials or property, and who shall be required to report transaction and pay the sales tax thereon, based upon the reasonable and fair market price thereof at the time and place where same are used or consumed by the manufacturer.
The provisions of this subsection shall not apply to any Page 12 HB479 Engrossed tangible personal property that is specifically exempted from the tax levied in this division.
The provisions of this subsection shall not apply to any tangible personal property that is specifically exempted from the tax levied in this division.
The certificate provided for herein shall be valid for the calendar year of its issuance and may be renewed from year to year on application to the Department of Revenue on or before January 31 of each succeeding year;
The certificate provided for herein Page 12 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled shall be valid for the calendar year of its issuance and may be renewed from year to year on application to the Department of Revenue on or before January 31 of each succeeding year;
In no event shall the providing of professional services in connection with the dispensing or Page 13 HB479 Engrossed transferring of ophthalmic materials, including dispensing fees or fitting fees, by a licensed ophthalmologist or licensed optometrist be considered a sale subject to the state sales tax.
In no event shall the providing of professional services in connection with the dispensing or transferring of ophthalmic materials, including dispensing fees or fitting fees, by a licensed ophthalmologist or licensed optometrist be considered a sale subject to the state sales tax.
The term "supplier" shall include but not be limited to optical laboratories, ophthalmic material wholesalers, or anyone selling ophthalmic materials to ophthalmologists.
The term "supplier" shall include but not be limited to optical laboratories, ophthalmic material wholesalers, or anyone selling ophthalmic materials Page 13 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled to ophthalmologists.
(f) Notwithstanding the foregoing, a gift by a retailer of a product or products where the aggregate retail value of any single gift is equal to or less than ten thousand dollars Page 14 HB479 Engrossed ($10,000), withdrawn from the retailer's inventory, to an entity listed in 26 U.S.C.
(f) Notwithstanding the foregoing, a gift by a retailer of a product or products where the aggregate retail value of any single gift is equal to or less than ten thousand dollars ($10,000), withdrawn from the retailer's inventory, to an entity listed in 26 U.S.C.
(1) Upon every person, firm, or corporation, (including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether the institutions be denominational, state, county, or municipal institutions, any association or other agency or instrumentality of the institutions) engaged or continuing within this state, in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, (not including, however, bonds or other evidences of debts or stocks, nor sales of material and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, barges, ships, other watercraft, and commercial fishing vessels of over five tons load displacement as registered with the U.S.
(1) Upon every person, firm, or corporation, (including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic beverages of all kinds, the Page 14 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether the institutions be denominational, state, county, or municipal institutions, any association or other agency or instrumentality of the institutions) engaged or continuing within this state, in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character, (not including, however, bonds or other evidences of debts or stocks, nor sales of material and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, barges, ships, other watercraft, and commercial fishing vessels of over five tons load displacement as registered with the U.S.
Coast Guard and Page 15 HB479 Engrossed licensed by the State of Alabama Department of Conservation and Natural Resources) an amount equal to four percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein.
Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources) an amount equal to four percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein.
Where any used part including tires of an automotive vehicle or a truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or rebuilt part or tire, the tax levied herein shall be paid on the net difference, that is, the price of the new or used part or tire sold less the credit for the used part or tire taken in trade, provided, however, this provision shall not be construed to include batteries.
Where any used part including tires of an automotive vehicle or a truck trailer, semitrailer, or house trailer is taken in trade, or in a series of trades, as a credit or part Page 15 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled payment on the sale of a new or rebuilt part or tire, the tax levied herein shall be paid on the net difference, that is, the price of the new or used part or tire sold less the credit for the used part or tire taken in trade, provided, however, this provision shall not be construed to include batteries.
(2) Upon every person, firm, or corporation engaged or continuing within this state in the business of conducting or operating places of amusement or entertainment, billiard and pool rooms, bowling alleys, amusement devices, musical devices, theaters, opera houses, moving picture shows, vaudevilles, amusement parks, athletic contests, including wrestling matches, prize fights, boxing and wrestling exhibitions, football and baseball games, (including athletic contests, conducted by or under the auspices of any Page 16 HB479 Engrossed educational institution within this state, or any athletic association thereof, or other association whether the institution or association be a denominational, a state, or county, or a municipal institution, or association or a state, county, or city school, or other institution, association or school) skating rinks, race tracks, golf courses, or any other place at which any exhibition, display, amusement, or entertainment is offered to the public or place or places where an admission fee is charged, including public bathing places and public dance halls of every kind and description within the State of Alabama, an amount equal to four percent of the gross receipts of any such business.
(2) Upon every person, firm, or corporation engaged or continuing within this state in the business of conducting or operating places of amusement or entertainment, billiard and pool rooms, bowling alleys, amusement devices, musical devices, theaters, opera houses, moving picture shows, vaudevilles, amusement parks, athletic contests, including wrestling matches, prize fights, boxing and wrestling exhibitions, football and baseball games, (including athletic contests, conducted by or under the auspices of any educational institution within this state, or any athletic association thereof, or other association whether the institution or association be a denominational, a state, or county, or a municipal institution, or association or a state, county, or city school, or other institution, association or school) skating rinks, race tracks, golf courses, or any other place at which any exhibition, display, amusement, or entertainment is offered to the public or place or places where an admission fee is charged, including public bathing places and public dance halls of every kind and description within the State of Alabama, an amount equal to four percent of the gross receipts of any such business.
Provided, however, notwithstanding any language to the contrary in the prior portion of this subdivision, the tax provisions so specified shall not apply to any athletic event conducted by a public or nonpublic primary or secondary school or any athletic event conducted by or under the auspices of the Alabama High School Athletic Association.
Provided, however, notwithstanding any language to the contrary in the prior portion of this subdivision, the tax provisions so specified Page 16 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled shall not apply to any athletic event conducted by a public or nonpublic primary or secondary school or any athletic event conducted by or under the auspices of the Alabama High School Athletic Association.
The term "machine," as herein Page 17 HB479 Engrossed used, shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property, and the parts of the machines, attachments, and replacements therefor, which are made or manufactured for use on or in the operation of the machines and which are necessary to the operation of the machines and are customarily so used.
The term "machine," as herein used, shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property, and the parts of the machines, attachments, and replacements therefor, which are made or manufactured for use on or in the operation of the machines and which are necessary to the operation of the machines and are customarily so used.
(4) Upon every person, firm, or corporation engaged or continuing within this state in the business of selling at retail any automotive vehicle or truck trailer, semitrailer, or house trailer, or mobile home set-up materials and supplies including but not limited to steps, blocks, anchoring, cable pipes, and any other materials pertaining thereto, an amount equal to two percent of the gross proceeds of sale of the automotive vehicle or truck trailer, semitrailer, or house trailer, or mobile home set-up materials and supplies provided, however, where a person subject to the tax provided for in this subdivision withdraws from his or her stock in trade any automotive vehicle or truck trailer, semitrailer, or house trailer for use by him or her or by his or her employee or agent in the operation of the business, there shall be paid, in lieu of the tax levied herein, a fee of five dollars ($5) per year or part thereof during which the automotive vehicle, truck trailer, semitrailer, or house trailer shall remain the property of the person.
(4) Upon every person, firm, or corporation engaged or continuing within this state in the business of selling at retail any automotive vehicle or truck trailer, semitrailer, or house trailer, or mobile home set-up materials and supplies including but not limited to steps, blocks, anchoring, cable pipes, and any other materials pertaining thereto, an amount equal to two percent of the gross proceeds of sale of the Page 17 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled automotive vehicle or truck trailer, semitrailer, or house trailer, or mobile home set-up materials and supplies provided, however, where a person subject to the tax provided for in this subdivision withdraws from his or her stock in trade any automotive vehicle or truck trailer, semitrailer, or house trailer for use by him or her or by his or her employee or agent in the operation of the business, there shall be paid, in lieu of the tax levied herein, a fee of five dollars ($5) per year or part thereof during which the automotive vehicle, truck trailer, semitrailer, or house trailer shall remain the property of the person.
Each year or part thereof shall begin with the day or anniversary date, as the case may be, of such withdrawal and shall run for the 12 succeeding months or part thereof during which the automotive vehicle, Page 18 HB479 Engrossed truck trailer, semitrailer, or house trailer shall remain the property of the person.
Each year or part thereof shall begin with the day or anniversary date, as the case may be, of such withdrawal and shall run for the 12 succeeding months or part thereof during which the automotive vehicle, truck trailer, semitrailer, or house trailer shall remain the property of the person.
Sales of automobiles, motorcycles, trucks, truck trailers, travel trailers, campers, housecars, or semitrailers that will be registered or titled outside Alabama, that are exported or removed from Alabama within 72 hours by the purchaser or his or her agent for first use outside Alabama are subject to Alabama sales tax in an amount equal to only the state automotive sales tax rate, unless the sales tax laws of the state in which the purchaser will title or register the vehicle allows an Alabama resident to purchase a motor vehicle for first titling and registering in Alabama without the payment of tax to that state.
Sales of automobiles, motorcycles, trucks, truck trailers, travel trailers, campers, housecars, or semitrailers that will be registered or titled outside Alabama, that are exported or removed from Alabama within 72 hours by the purchaser or his or her agent for first use outside Alabama are subject to Alabama sales tax in an amount equal to only Page 18 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled the state automotive sales tax rate, unless the sales tax laws of the state in which the purchaser will title or register the vehicle allows an Alabama resident to purchase a motor vehicle for first titling and registering in Alabama without the payment of tax to that state.
Show all 74 changed rows (34 more)
Previous
Latest
No such proof is required in the Page 19 HB479 Engrossed sale of an automobile, motorcycle, truck, truck trailer, or semitrailer, excluding a travel trailer, camper, or housecar.
No such proof is required in the sale of an automobile, motorcycle, truck, truck trailer, or semitrailer, excluding a travel trailer, camper, or housecar.
Sales of all other vehicles such as mobile homes, motor bikes, all terrain vehicles, and boats do not qualify for the export exemption provision and are taxable unless the dealer can provide factual evidence that the vehicle was delivered outside of Alabama or to a common carrier for transportation outside Alabama.
Sales of all other vehicles such as mobile homes, motor bikes, all terrain vehicles, and boats do not qualify for the export exemption provision and are taxable unless the dealer can provide Page 19 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled factual evidence that the vehicle was delivered outside of Alabama or to a common carrier for transportation outside Alabama.
(5) Upon every person, firm, or corporation engaged or continuing within this state in the business of selling through coin-operated dispensing machines, food and food Page 20 HB479 Engrossed products for human consumption, not including beverages other than coffee, milk, milk products, and substitutes therefor, there is levied a tax equal to three percent of the cost of the food, food products, and beverages sold through the machines, which cost for the purpose of this subdivision shall be the gross proceeds of sales of the business.
(5) Upon every person, firm, or corporation engaged or continuing within this state in the business of selling through coin-operated dispensing machines, food and food products for human consumption, not including beverages other than coffee, milk, milk products, and substitutes therefor, there is levied a tax equal to three percent of the cost of the food, food products, and beverages sold through the machines, which cost for the purpose of this subdivision shall be the gross proceeds of sales of the business.
On September 1, 2025, the tax rate shall be reduced to two percent, if the total net receipts from all revenue sources to the Education Trust Fund for the fiscal year ending September 30, 2026 is at least two percent higher than the previous fiscal year, as certified by the Director of Finance and the Legislative Fiscal Officer pursuant to Section 260.02 of the Constitution of Alabama of 2022.
On September 1, 2024, the tax rate shall be reduced to two percent, if the average of the estimated growth in the total net receipts from all revenue sources to the Education Page 20 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled Trust Fund for the fiscal year ending September 30, 2025, as certified by the Director of Finance and the Legislative Fiscal Officer, respectively, pursuant to Section 260.02 of the Constitution of Alabama of 2022, is at least three and one-half percent higher than the previous fiscal year.
If the growth requirement is not satisfied for the fiscal year ending September 30, 2026, the rate shall be reduced to two percent in a subsequent fiscal year when the growth requirement is satisfied." "§40-23-60 For the purpose of this article, the following terms shall have the respective meanings ascribed to them in this section:
If the growth requirement is not satisfied for the fiscal year ending September 30, 2025, the rate shall be reduced to two percent in a subsequent fiscal year when the growth requirement is satisfied." "§40-23-60 For the purpose of this article, the following terms shall have the respective meanings ascribed to them in this section:
Any individual, firm, company, partnership, association, corporation, receiver or trustee, or Page 21 HB479 Engrossed any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.
Any individual, firm, company, partnership, association, corporation, receiver or trustee, or any other group or combination acting as a unit, and the plural as well as the singular number, unless the intention to give a more limited meaning is disclosed by the context.
b.
Page 21 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled b.
Page 22 HB479 Engrossed c.
c.
A sale of containers to persons engaged in selling or otherwise supplying or furnishing baby chicks to growers thereof where the containers are used for the delivery of the chicks or a sale of containers for use in the delivery of eggs by the producer thereof to the distributor or packer of the eggs even though the containers used for delivery of baby chicks or eggs may be recovered for reuse.
A sale of containers to persons engaged in selling Page 22 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled or otherwise supplying or furnishing baby chicks to growers thereof where the containers are used for the delivery of the chicks or a sale of containers for use in the delivery of eggs by the producer thereof to the distributor or packer of the eggs even though the containers used for delivery of baby chicks or eggs may be recovered for reuse.
A sale of bait used to capture or attempt to capture fish or other seafood in the process of commercial fishing, as Page 23 HB479 Engrossed defined in Section 40-23-1, by a holder of a commercial license issued pursuant to Chapter 12 of Title 9.
A sale of bait used to capture or attempt to capture fish or other seafood in the process of commercial fishing, as defined in Section 40-23-1, by a holder of a commercial license issued pursuant to Chapter 12 of Title 9.
A purchase or withdrawal of parts or materials from stock by any person licensed under this article where the parts or materials are used in repairing or reconditioning the tangible personal property of the licensed person which tangible personal property is a part of the stock of goods of the licensed person, offered for sale by the licensed person and not for use or consumption of the licensed person.
A purchase or withdrawal of parts or materials from stock by any person licensed under this article where the parts or materials are used in repairing or reconditioning the Page 23 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled tangible personal property of the licensed person which tangible personal property is a part of the stock of goods of the licensed person, offered for sale by the licensed person and not for use or consumption of the licensed person.
Sales of Page 24 HB479 Engrossed building materials, fixtures, or other equipment to a manufacturer or builder of modular buildings for use in manufacturing, building, or equipping a modular building ultimately becoming a part of real estate situated in the State of Alabama are retail sales, and the use, sale, or resale of such building shall not be subject to the tax.
Sales of building materials, fixtures, or other equipment to a manufacturer or builder of modular buildings for use in manufacturing, building, or equipping a modular building ultimately becoming a part of real estate situated in the State of Alabama are retail sales, and the use, sale, or resale of such building shall not be subject to the tax.
Sales of tangible personal property or products to manufacturers, quarry operators, mine operators, or compounders, which are used or consumed by them in manufacturing, mining, quarrying, or compounding and do not become an ingredient or component part of the tangible personal property manufactured or compounded as provided in subdivision (4) are retail sales.
Sales of tangible personal property or products to manufacturers, quarry operators, mine operators, or compounders, which are used or consumed by them in manufacturing, mining, quarrying, or compounding and do not Page 24 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled become an ingredient or component part of the tangible personal property manufactured or compounded as provided in subdivision (4) are retail sales.
and not for the personal and private use or consumption of any person so withdrawing, using, or consuming the same, and such wholesale purchaser shall report and pay the taxes Page 25 HB479 Engrossed thereon;
and not for the personal and private use or consumption of any person so withdrawing, using, or consuming the same, and such wholesale purchaser shall report and pay the taxes thereon;
(6) BUSINESS.
Page 25 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled (6) BUSINESS.
The exercise of any right or power over tangible personal property incident to the ownership of that property, or by any transaction where possession is given, except that it shall not include the sale of that property in Page 26 HB479 Engrossed the regular course of business.
The exercise of any right or power over tangible personal property incident to the ownership of that property, or by any transaction where possession is given, except that it shall not include the sale of that property in the regular course of business.
The total amount for which tangible personal property is sold, including any services, including transportation, that are a part of the sale, valued in money, whether paid in money or otherwise, and includes any amount for which credit is given to the purchaser by the seller, without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest charged, losses, or any other expenses whatsoever;
The total amount for which tangible personal property is sold, including any services, including transportation, that are a part of the sale, valued in money, whether paid in money or otherwise, and includes any amount for which credit is given to the purchaser by the seller, Page 26 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled without any deduction therefrom on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest charged, losses, or any other expenses whatsoever;
A power shovel, dragline, crawler, crawler crane, ditcher or any similar machine which is self-propelled, in addition to self-propelled machines Page 27 HB479 Engrossed which are used primarily as instruments of conveyance.
A power shovel, dragline, crawler, crawler crane, ditcher or any similar machine which is self-propelled, in addition to self-propelled machines which are used primarily as instruments of conveyance.
The right to use mobile telecommunications service, which must be paid for in advance and that is sold in predetermined units or dollars of which the number declines with use or the expiration of time in a known amount, and which may include rights to use non-telecommunications services or to download digital products or digital content.
The right to use mobile telecommunications service, which must be paid for in advance and that is sold in predetermined units or dollars of which Page 27 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled the number declines with use or the expiration of time in a known amount, and which may include rights to use non-telecommunications services or to download digital products or digital content.
In the event that the federal Supplemental Nutrition Assistance Program definition no longer exists, the Page 28 HB479 Engrossed Legislature shall provide a new definition of "food" by general law." "§40-23-61 (a) An excise tax is hereby imposed on the storage, use or other consumption in this state of tangible personal property, not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U.S.
In the event that the federal Supplemental Nutrition Assistance Program definition no longer exists, the Legislature shall provide a new definition of "food" by general law." "§40-23-61 (a) An excise tax is hereby imposed on the storage, use or other consumption in this state of tangible personal property, not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing or reconditioning of vessels, barges, ships, other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U.S.
Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased at retail on or after October 1, 1965, for storage, use or other consumption in this state at the rate of four percent of the sales price of such property or the amount of tax collected by the seller, whichever is greater;
Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources, purchased at retail on or after October 1, 1965, for storage, use or other consumption in this state Page 28 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled at the rate of four percent of the sales price of such property or the amount of tax collected by the seller, whichever is greater;
(b) An excise tax is hereby imposed on the storage, use or other consumption in this state of any machines used in mining, quarrying, compounding, processing and manufacturing of tangible personal property, purchased at retail on or after October 1, 1965, at the rate of one and one-half percent of the sales price of any such machine or the amount of tax Page 29 HB479 Engrossed collected by the seller, whichever is greater;
(b) An excise tax is hereby imposed on the storage, use or other consumption in this state of any machines used in mining, quarrying, compounding, processing and manufacturing of tangible personal property, purchased at retail on or after October 1, 1965, at the rate of one and one-half percent of the sales price of any such machine or the amount of tax collected by the seller, whichever is greater;
(c) An excise tax is hereby imposed on the storage, use or other consumption in this state of any automotive vehicle or truck trailer, semitrailer or house trailer, and mobile home set-up materials and supplies including but not limited to steps, blocks, anchoring, cable pipes and any other materials pertaining thereto, purchased at retail on or after October 1, 1965, for storage, use or other consumption in this state at the rate of two percent of the sales price of such automotive vehicle, truck trailer, semitrailer or house trailer, and mobile home set-up materials and supplies as specified above, or the amount of tax collected by the seller, whichever is greater;
Page 29 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled (c) An excise tax is hereby imposed on the storage, use or other consumption in this state of any automotive vehicle or truck trailer, semitrailer or house trailer, and mobile home set-up materials and supplies including but not limited to steps, blocks, anchoring, cable pipes and any other materials pertaining thereto, purchased at retail on or after October 1, 1965, for storage, use or other consumption in this state at the rate of two percent of the sales price of such automotive vehicle, truck trailer, semitrailer or house trailer, and mobile home set-up materials and supplies as specified above, or the amount of tax collected by the seller, whichever is greater;
provided, however, when the seller follows the Department of Revenue's suggested use tax brackets and his records prove that his following said brackets resulted in a net undercollection of tax for the month, he may Page 30 HB479 Engrossed report the tax due or tax collected, whichever is less.
provided, however, when the seller follows the Department of Revenue's suggested use tax brackets and his records prove that his following said brackets resulted in a net undercollection of tax for the month, he may report the tax due or tax collected, whichever is less.
(d) An excise tax is hereby imposed on the storage, use, or other consumption in this state of food as defined in Section 40-23-60, at the rate of four percent of the sales price of such food.
Page 30 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled (d) An excise tax is hereby imposed on the storage, use, or other consumption in this state of food as defined in Section 40-23-60, at the rate of four percent of the sales price of such food.
On September 1, 2025, the tax rate shall be reduced to two percent, if the total net receipts from all revenue sources to the Education Trust Fund for the fiscal year ending September 30, 2026 is at least two percent higher than the previous fiscal year, as certified by the Director of Finance and the Legislative Fiscal Officer pursuant to Section 260.02 of the Constitution of Alabama of 2022.
On September 1, 2024, the tax rate shall be reduced to two percent, if the average of the estimated growth in the total net receipts from all revenue sources to the Education Trust Fund for the fiscal year ending September 30, 2025, as certified by the Director of Finance and the Legislative Fiscal Officer, respectively, pursuant to Section 260.02 of the Constitution of Alabama of 2022, is at least three and one-half percent higher than the previous fiscal year.
If the growth requirement is not satisfied for the fiscal year ending September 30, 2026, the rate shall be reduced to two percent in a subsequent fiscal year when the growth requirement is satisfied.
If the growth requirement is not satisfied for the fiscal year ending September 30, 2025, the rate shall be reduced to two percent in a subsequent fiscal year when the growth requirement is satisfied.
Page 31 HB479 Engrossed (d)(e) Every person storing, using or otherwise consuming in this state tangible personal property purchased at retail shall be liable for the tax imposed by this article, and the liability shall not be extinguished until the tax has been paid to this state;
(d)(e) Every person storing, using or otherwise consuming in this state tangible personal property purchased at retail shall be liable for the tax imposed by this article, and the liability shall not be extinguished until the tax has been paid to this state;
provided, that a receipt from a retailer maintaining a place of business in this state or a retailer authorized by the department, under such rules and regulations as it may prescribe, to collect the tax imposed hereby and who shall for the purpose of this article be regarded as a retailer maintaining a place of business in this state, given to the purchaser in accordance with the provisions of Section 40-23-67, shall be sufficient to relieve the purchaser from further liability for tax to which such receipt may refer.
provided, that a receipt from a retailer maintaining a place of business in this state or a retailer authorized by the department, under such rules and regulations as it may prescribe, to collect the tax imposed hereby and who shall for the purpose of this article be regarded as a retailer maintaining a place of business in this state, given to the purchaser in accordance with the provisions of Section 40-23-67, shall be sufficient to relieve Page 31 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled the purchaser from further liability for tax to which such receipt may refer.
(a) On the effective date of this act, the definition of "food" in Sections 40-23-1 and 40-23-60, Code of Alabama 1975, shall apply to county and municipal sales and Page 32 HB479 Engrossed use taxes.
(a) On the effective date of this act, the definition of "food" in Sections 40-23-1 and 40-23-60, Code of Alabama 1975, shall apply to county and municipal sales and use taxes.
(b) Any county or municipal governing body may, by resolution or ordinance, reduce the general or retail sales tax rate on food for local sales and use taxes.
(b) Any county or municipal governing body may, by resolution or ordinance, reduce the general or retail sales Page 32 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled tax rate on food for local sales and use taxes by 25 percent in any year in which the growth in the applicable municipal or county general fund exceeds two percent over the prior year.
Such ordinance or resolution must be adopted at least 60 days prior to becoming effective.
Such ordinance or resolution must be adopted at least 60 days prior to becoming effective and will take effect on October 1 following adoption.
Page 33 HB479 Engrossed House of Representatives Read for the first time and referred ................16-May-23 to the House of Representatives committee on Ways and Means Education Read for the second time and placed ................24-May-23 on the calendar:
Page 33 FRPPDD-1 05/31/2023 SS (F) SS 2023-2350 Sub for HB479 HB479 Enrolled ________________________________________________ Speaker of the House of Representatives ________________________________________________ President and Presiding Officer of the Senate House of Representatives I hereby certify that the within Act originated in and was passed by the House 25-May-23, as amended.
amendments Read for the third time and passed ................25-May-23 as amended Yeas 103 Nays 0 Abstains 0 John Treadwell Clerk Page 34
John Treadwell Clerk Senate 01-Jun-23 Passed House 01-Jun-23 Concurred in Senate Amendment Page 34
⬇ Download PDF
View plain text versions (4)

Amendments

6 amendments

Click Show changes on an amendment above to see how it modifies the bill.

Action History

  1. Enrolled

Sponsors

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 139 not signed on · 4 voted No

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

Votes

Roll of the S for Vote 1199 on HB479 (2023 Regular Session)

Passed 31 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
R 23002
D 6002
Unaffiliated 1000
Total 30004
% of votes cast 88%0%0%12%
How each member voted (34)
Member Party Vote
Greg J. Reed — Yea
Bobby D. Singleton D Yea
Kirk Hatcher D Not Voting
Linda Coleman-Madison D Yea
Merika Coleman D Not Voting
Robert Stewart D Yea
Rodger M. Smitherman D Yea
Vivian Davis Figures D Yea
William M. Beasley D Yea
Andrew Jones R Yea
April Weaver R Yea
Arthur Orr R Yea
Chris Elliott R Yea
Clyde Chambliss R Yea
Dan Roberts R Yea
David Sessions R Yea
Donnie Chesteen R Yea
Garlan Gudger R Yea
Gerald H. Allen R Yea
Greg Albritton R Not Voting
J. T. 'Jabo' Waggoner R Yea
Jack W. Williams R Yea
Jay Hovey R Yea
Josh Carnley R Yea
Keith Kelley R Yea
Lance Bell R Yea
Larry Stutts R Yea
Randy Price R Yea
Sam Givhan R Yea
Shay Shelnutt R Yea
Steve Livingston R Yea
Tim Melson R Yea
Tom Butler R Yea
Will Barfoot R Not Voting

Official roll call →

Roll of the S for Vote 1200 on HB479 (2023 Regular Session)

Passed 31 Yea · 0 Nay · 4 Other
Party YeaNayPresentNot Voting
R 23002
D 6002
Unaffiliated 1000
Total 30004
% of votes cast 88%0%0%12%
How each member voted (34)
Member Party Vote
Greg J. Reed — Yea
Bobby D. Singleton D Yea
Kirk Hatcher D Not Voting
Linda Coleman-Madison D Yea
Merika Coleman D Not Voting
Robert Stewart D Yea
Rodger M. Smitherman D Yea
Vivian Davis Figures D Yea
William M. Beasley D Yea
Andrew Jones R Yea
April Weaver R Yea
Arthur Orr R Yea
Chris Elliott R Yea
Clyde Chambliss R Yea
Dan Roberts R Yea
David Sessions R Yea
Donnie Chesteen R Yea
Garlan Gudger R Yea
Gerald H. Allen R Yea
Greg Albritton R Not Voting
J. T. 'Jabo' Waggoner R Yea
Jack W. Williams R Yea
Jay Hovey R Yea
Josh Carnley R Yea
Keith Kelley R Yea
Lance Bell R Yea
Larry Stutts R Yea
Randy Price R Yea
Sam Givhan R Yea
Shay Shelnutt R Yea
Steve Livingston R Yea
Tim Melson R Yea
Tom Butler R Yea
Will Barfoot R Not Voting

Official roll call →

Roll of the H for Vote 1129 on HB479 (2023 Regular Session)

Passed 103 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 5000
R 70001
D 26000
Total 101001
% of votes cast 99%0%0%1%
How each member voted (102)
Member Party Vote
Wood (D) — Yea
Corey Harbison — Yea
Cynthia Almond — Yea
John W. Rogers — Yea
Randall Shedd — Yea
Adline Clarke D Yea
Anthony Daniels D Yea
Artis 'A.J.' McCampbell D Yea
Barbara Boyd D Yea
Barbara Drummond D Yea
Berry Forte D Yea
Chris England D Yea
Curtis Travis D Yea
Jeremy Gray D Yea
Juandalynn Givan D Yea
Kelvin Lawrence D Yea
Kenyatté Hassell D Yea
Laura Hall D Yea
M. Moore D Yea
Napoleon Bracy D Yea
Neil Rafferty D Yea
Ontario Tillman D Yea
Patrice McClammy D Yea
Patrick Sellers D Yea
Pebblin W. Warren D Yea
Phillip Ensler D Yea
Prince Chestnut D Yea
Rolanda Hollis D Yea
Sam Jones D Yea
TaShina Morris D Yea
Thomas Jackson D Yea
Alan Baker R Yea
Allen Treadaway R Yea
Andy Whitt R Yea
Arnold Mooney R Yea
Ben Harrison R Yea
Ben Robbins R Yea
Bill Lamb R Yea
Bob Fincher R Yea
Brett Easterbrook R Not Voting
Chad Robertson R Yea
Chip Brown R Yea
Chris Blackshear R Yea
Chris Pringle R Yea
Chris Sells R Yea
Corley Ellis R Yea
Craig Lipscomb R Yea
Danny Crawford R Yea
Danny Garrett R Yea
David Faulkner R Yea
David Standridge R Yea
Donna Givens R Yea
Ed Oliver R Yea
Ernie Yarbrough R Yea
Frances Holk-Jones R Yea
Ginny Shaver R Yea
Ivan Smith R Yea
James Lomax R Yea
Jamie Kiel R Yea
Jeff Sorrells R Yea
Jennifer Fidler R Yea
Jerry Starnes R Yea
Jim Carns R Yea
Jim Hill R Yea
Joe Lovvorn R Yea
Kenneth Paschal R Yea
Kerry (Bubba) Underwood R Yea
Leigh Hulsey R Yea
Mack Butler R Yea
Marcus Paramore R Yea
Margie Wilcox R Yea
Mark Gidley R Yea
Mark Shirey R Yea
Matt Simpson R Yea
Matt Woods R Yea
Matthew Hammett R Yea
Mike Kirkland R Yea
Mike Shaw R Yea
Nathaniel Ledbetter R Yea
Parker Moore R Yea
Paul W. Lee R Yea
Phillip Pettus R Yea
Phillip Rigsby R Yea
Randy Wood R Yea
Reed Ingram R Yea
Rex Reynolds R Yea
Rhett Marques R Yea
Rick Rehm R Yea
Ritchie Whorton R Yea
Ron Bolton R Yea
Russell Bedsole R Yea
Scott Stadthagen R Yea
Shane Stringer R Yea
Steve Clouse R Yea
Steve Hurst R Yea
Susan DuBose R Yea
Terri Collins R Yea
Tim Wadsworth R Yea
Tracy Estes R Yea
Troy Stubbs R Yea
Wes Kitchens R Yea
William Brock Colvin R Yea

Official roll call →

Roll of the H for Vote 995 on HB479 (2023 Regular Session)

Passed 103 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 5000
R 70001
D 26000
Total 101001
% of votes cast 99%0%0%1%
How each member voted (102)
Member Party Vote
Wood (D) — Yea
Corey Harbison — Yea
Cynthia Almond — Yea
John W. Rogers — Yea
Randall Shedd — Yea
Adline Clarke D Yea
Anthony Daniels D Yea
Artis 'A.J.' McCampbell D Yea
Barbara Boyd D Yea
Barbara Drummond D Yea
Berry Forte D Yea
Chris England D Yea
Curtis Travis D Yea
Jeremy Gray D Yea
Juandalynn Givan D Yea
Kelvin Lawrence D Yea
Kenyatté Hassell D Yea
Laura Hall D Yea
M. Moore D Yea
Napoleon Bracy D Yea
Neil Rafferty D Yea
Ontario Tillman D Yea
Patrice McClammy D Yea
Patrick Sellers D Yea
Pebblin W. Warren D Yea
Phillip Ensler D Yea
Prince Chestnut D Yea
Rolanda Hollis D Yea
Sam Jones D Yea
TaShina Morris D Yea
Thomas Jackson D Yea
Alan Baker R Yea
Allen Treadaway R Yea
Andy Whitt R Yea
Arnold Mooney R Yea
Ben Harrison R Yea
Ben Robbins R Yea
Bill Lamb R Yea
Bob Fincher R Yea
Brett Easterbrook R Not Voting
Chad Robertson R Yea
Chip Brown R Yea
Chris Blackshear R Yea
Chris Pringle R Yea
Chris Sells R Yea
Corley Ellis R Yea
Craig Lipscomb R Yea
Danny Crawford R Yea
Danny Garrett R Yea
David Faulkner R Yea
David Standridge R Yea
Donna Givens R Yea
Ed Oliver R Yea
Ernie Yarbrough R Yea
Frances Holk-Jones R Yea
Ginny Shaver R Yea
Ivan Smith R Yea
James Lomax R Yea
Jamie Kiel R Yea
Jeff Sorrells R Yea
Jennifer Fidler R Yea
Jerry Starnes R Yea
Jim Carns R Yea
Jim Hill R Yea
Joe Lovvorn R Yea
Kenneth Paschal R Yea
Kerry (Bubba) Underwood R Yea
Leigh Hulsey R Yea
Mack Butler R Yea
Marcus Paramore R Yea
Margie Wilcox R Yea
Mark Gidley R Yea
Mark Shirey R Yea
Matt Simpson R Yea
Matt Woods R Yea
Matthew Hammett R Yea
Mike Kirkland R Yea
Mike Shaw R Yea
Nathaniel Ledbetter R Yea
Parker Moore R Yea
Paul W. Lee R Yea
Phillip Pettus R Yea
Phillip Rigsby R Yea
Randy Wood R Yea
Reed Ingram R Yea
Rex Reynolds R Yea
Rhett Marques R Yea
Rick Rehm R Yea
Ritchie Whorton R Yea
Ron Bolton R Yea
Russell Bedsole R Yea
Scott Stadthagen R Yea
Shane Stringer R Yea
Steve Clouse R Yea
Steve Hurst R Yea
Susan DuBose R Yea
Terri Collins R Yea
Tim Wadsworth R Yea
Tracy Estes R Yea
Troy Stubbs R Yea
Wes Kitchens R Yea
William Brock Colvin R Yea

Official roll call →

Roll of the H for Vote 996 on HB479 (2023 Regular Session)

Passed 91 Yea · 4 Nay · 10 Other
Party YeaNayPresentNot Voting
Unaffiliated 5000
R 64304
D 21104
Total 90408
% of votes cast 88%4%0%8%
How each member voted (102)
Member Party Vote
Wood (D) — Yea
Corey Harbison — Yea
Cynthia Almond — Yea
John W. Rogers — Yea
Randall Shedd — Yea
Adline Clarke D Yea
Anthony Daniels D Yea
Artis 'A.J.' McCampbell D Not Voting
Barbara Boyd D Yea
Barbara Drummond D Not Voting
Berry Forte D Yea
Chris England D Nay
Curtis Travis D Yea
Jeremy Gray D Not Voting
Juandalynn Givan D Yea
Kelvin Lawrence D Yea
Kenyatté Hassell D Yea
Laura Hall D Yea
M. Moore D Yea
Napoleon Bracy D Yea
Neil Rafferty D Not Voting
Ontario Tillman D Yea
Patrice McClammy D Yea
Patrick Sellers D Yea
Pebblin W. Warren D Yea
Phillip Ensler D Yea
Prince Chestnut D Yea
Rolanda Hollis D Yea
Sam Jones D Yea
TaShina Morris D Yea
Thomas Jackson D Yea
Alan Baker R Yea
Allen Treadaway R Yea
Andy Whitt R Yea
Arnold Mooney R Yea
Ben Harrison R Yea
Ben Robbins R Yea
Bill Lamb R Nay
Bob Fincher R Yea
Brett Easterbrook R Not Voting
Chad Robertson R Yea
Chip Brown R Yea
Chris Blackshear R Yea
Chris Pringle R Yea
Chris Sells R Yea
Corley Ellis R Yea
Craig Lipscomb R Yea
Danny Crawford R Yea
Danny Garrett R Yea
David Faulkner R Not Voting
David Standridge R Yea
Donna Givens R Yea
Ed Oliver R Yea
Ernie Yarbrough R Yea
Frances Holk-Jones R Yea
Ginny Shaver R Yea
Ivan Smith R Yea
James Lomax R Yea
Jamie Kiel R Not Voting
Jeff Sorrells R Yea
Jennifer Fidler R Yea
Jerry Starnes R Yea
Jim Carns R Yea
Jim Hill R Yea
Joe Lovvorn R Yea
Kenneth Paschal R Yea
Kerry (Bubba) Underwood R Yea
Leigh Hulsey R Yea
Mack Butler R Yea
Marcus Paramore R Yea
Margie Wilcox R Yea
Mark Gidley R Nay
Mark Shirey R Yea
Matt Simpson R Yea
Matt Woods R Yea
Matthew Hammett R Yea
Mike Kirkland R Yea
Mike Shaw R Yea
Nathaniel Ledbetter R Yea
Parker Moore R Yea
Paul W. Lee R Yea
Phillip Pettus R Yea
Phillip Rigsby R Yea
Randy Wood R Yea
Reed Ingram R Yea
Rex Reynolds R Yea
Rhett Marques R Yea
Rick Rehm R Yea
Ritchie Whorton R Yea
Ron Bolton R Nay
Russell Bedsole R Yea
Scott Stadthagen R Yea
Shane Stringer R Yea
Steve Clouse R Yea
Steve Hurst R Yea
Susan DuBose R Yea
Terri Collins R Yea
Tim Wadsworth R Yea
Tracy Estes R Not Voting
Troy Stubbs R Yea
Wes Kitchens R Yea
William Brock Colvin R Yea

Official roll call →

Roll of the H for Vote 997 on HB479 (2023 Regular Session)

Passed 103 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 5000
R 70001
D 26000
Total 101001
% of votes cast 99%0%0%1%
How each member voted (102)
Member Party Vote
Wood (D) — Yea
Corey Harbison — Yea
Cynthia Almond — Yea
John W. Rogers — Yea
Randall Shedd — Yea
Adline Clarke D Yea
Anthony Daniels D Yea
Artis 'A.J.' McCampbell D Yea
Barbara Boyd D Yea
Barbara Drummond D Yea
Berry Forte D Yea
Chris England D Yea
Curtis Travis D Yea
Jeremy Gray D Yea
Juandalynn Givan D Yea
Kelvin Lawrence D Yea
Kenyatté Hassell D Yea
Laura Hall D Yea
M. Moore D Yea
Napoleon Bracy D Yea
Neil Rafferty D Yea
Ontario Tillman D Yea
Patrice McClammy D Yea
Patrick Sellers D Yea
Pebblin W. Warren D Yea
Phillip Ensler D Yea
Prince Chestnut D Yea
Rolanda Hollis D Yea
Sam Jones D Yea
TaShina Morris D Yea
Thomas Jackson D Yea
Alan Baker R Yea
Allen Treadaway R Yea
Andy Whitt R Yea
Arnold Mooney R Yea
Ben Harrison R Yea
Ben Robbins R Yea
Bill Lamb R Yea
Bob Fincher R Yea
Brett Easterbrook R Not Voting
Chad Robertson R Yea
Chip Brown R Yea
Chris Blackshear R Yea
Chris Pringle R Yea
Chris Sells R Yea
Corley Ellis R Yea
Craig Lipscomb R Yea
Danny Crawford R Yea
Danny Garrett R Yea
David Faulkner R Yea
David Standridge R Yea
Donna Givens R Yea
Ed Oliver R Yea
Ernie Yarbrough R Yea
Frances Holk-Jones R Yea
Ginny Shaver R Yea
Ivan Smith R Yea
James Lomax R Yea
Jamie Kiel R Yea
Jeff Sorrells R Yea
Jennifer Fidler R Yea
Jerry Starnes R Yea
Jim Carns R Yea
Jim Hill R Yea
Joe Lovvorn R Yea
Kenneth Paschal R Yea
Kerry (Bubba) Underwood R Yea
Leigh Hulsey R Yea
Mack Butler R Yea
Marcus Paramore R Yea
Margie Wilcox R Yea
Mark Gidley R Yea
Mark Shirey R Yea
Matt Simpson R Yea
Matt Woods R Yea
Matthew Hammett R Yea
Mike Kirkland R Yea
Mike Shaw R Yea
Nathaniel Ledbetter R Yea
Parker Moore R Yea
Paul W. Lee R Yea
Phillip Pettus R Yea
Phillip Rigsby R Yea
Randy Wood R Yea
Reed Ingram R Yea
Rex Reynolds R Yea
Rhett Marques R Yea
Rick Rehm R Yea
Ritchie Whorton R Yea
Ron Bolton R Yea
Russell Bedsole R Yea
Scott Stadthagen R Yea
Shane Stringer R Yea
Steve Clouse R Yea
Steve Hurst R Yea
Susan DuBose R Yea
Terri Collins R Yea
Tim Wadsworth R Yea
Tracy Estes R Yea
Troy Stubbs R Yea
Wes Kitchens R Yea
William Brock Colvin R Yea

Official roll call →

Subjects

taxation education
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 479 do?
Taxation and revenue, food defined for sales and use tax purposes, tax rate established and reduced, local governments authorized to reduce sales and use tax rate on food
Who sponsors HB 479?
HB 479 is sponsored by Danny Garrett (R).
What is the current status of HB 479?
This bill has been enacted into law. Introduced May 16, 2023. Enacted.
Where can I track HB 479?
Track HB 479 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on HB 479

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of HB 479

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →