Bill Title: 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.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Passed) 2023-06-02 - Enacted [HB479 Detail]

Text: Latest bill text (Enrolled) [PDF]

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