2025 Regular SessionAlabama Legislature

SB107

Legislative Summary

Sales and use tax, simplified sellers use tax (SSUT), recalculation of distributions based on annexations, deannexations, or incorporations, on fifth year after release of census commencing on January 1, 2026

Demographic Impact

Overall analysis of equity impact

Neutral
Medium ConfidenceView detailed demographic breakdown ↓

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Bill History

2/5/2025
Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund
Senate
2/5/2025
Pending Senate Finance and Taxation General Fund
Senate
4/23/2025
Reported Out of Committee House of Origin
Senate
4/24/2025
Read for the Second Time and placed on the Calendar
Senate
5/6/2025
Currently Indefinitely Postponed
Senate

Status Information

Current Status
Introduced(2/5/2025)
Chamber
Senate

Sponsors

Republican: 1

Documents

Introduced
Bill Text2/5/2025490.4 KB
Fiscal Note
Fiscal Note1/1/1970686.1 KB