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 Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
- Did not advance
Last official action: ·Record last updated:
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.
Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written
Official summary
Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.
Taxation & Revenue
Sponsors
Sponsors by party (alphabetical): Republican 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| David Sessions | Primary sponsor | Republican | Senate | 35 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Currently Indefinitely Postponed
- Read for the Second Time and placed on the Calendar (Finance and Taxation General Fund)
- Reported Out of Committee House of Origin
- Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund
- Pending Committee Action in House of Origin (Finance and Taxation General Fund)