Alabama · 2025 Regular Session · Bill

SB 107: 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

Did not advance Last action May 6, 2025: Currently Indefinitely Postponed

Plain-language summary

SB 107 is a bill introduced in the Alabama Senate on February 5, 2025. According to its official title, it concerns: 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. Primary sponsor: David Sessions (Republican). Most recent recorded action (May 6, 2025): Currently Indefinitely Postponed.

Sponsors

Primary sponsor: David Sessions (Republican).