Alabama 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.

Status: Read First Time in House of Origin (as of 2023-04-27)

State: Alabama · Session: 2023rs · Bill: HB 396

Subjects: Relating to sales and use tax

Sponsors: Arnold Mooney

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