---
type: "Bill"
title: "Sales and use tax, Simplified Seller Use Tax Remittance Program, out-of-state vendors, physical presence through acquisition of in-state company authorized, sales of tangible personal property subject to sales tax, marketplace facilitators, collection, Secs. 40-23-190, 40-23-191 am'd."
description: "Sales and use tax, Simplified Seller Use Tax Remittance Program, out-of-state vendors, physical presence through acquisition of in-state company authorized, sales of tangible personal property subject to sales tax, marketplace facilitators, collection, Secs. 40-23-190, 40-23-191 am'd."
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2018rs"
identifier: "HB 470"
citation: "Alabama HB 470 (2018rs)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Scott"]
version_count: 3
action_count: 34
vote_count: 8
first_action: "2018-03-01T05:00:00+00:00"
last_action: "2018-03-28T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/e30d8e3f-2030-4481-9001-59d04c412b66"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=HB470"
source_hash: "c33ce8fd92b886c41cf4b1b858478c22c145980f3f18efc926e1d107bc1f5589"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---

# Alabama HB 470 (2018rs) — Sales and use tax, Simplified Seller Use Tax Remittance Program, out-of-state vendors, physical presence through acquisition of in-state company authorized, sales of tangible personal property subject to sales tax, marketplace facilitators, collection, Secs. 40-23-190, 40-23-191 am'd.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2018rs/PrintFiles/HB470-int.pdf)
2. **Engrossed** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2018rs/PrintFiles/HB470-eng.pdf)
3. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2018rs/PrintFiles/HB470-enr.pdf)

## Votes

- Motion to Read a Third Time and Pass adopted Roll Call 742 — **87–8** (pass) · lower
- Sanford motion to Adopt lost Roll Call 1194 — **7–21** (fail) · upper
- Pittman motion to Adopt adopted Roll Call 1067 — **25–1** (pass) · upper
- Motion to Adopt adopted Roll Call 740 — **94–2** (pass) · lower
- Motion to Adopt adopted Roll Call 741 — **79–12** (pass) · lower
- Pittman motion to Adopt adopted Roll Call 1068 — **26–0** (pass) · upper
- Motion to Read a Third Time and Pass adopted Roll Call 1217 — **25–1** (pass) · upper
- Scott motion to Concur In and Adopt adopted Roll Call 1075 — **96–0** (pass) · lower

## Sponsors

- Scott — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2018-03-01T05:00:00+00:00** Read for the first time and referred to the House of Representatives committee on Ways and Means General Fund `reading-1, referral-committee`
- **2018-03-08T05:00:00+00:00** Read for the second time and placed on the calendar 2 amendments `reading-2`
- **2018-03-13T04:00:00+00:00** Third Reading Passed `passage`
- **2018-03-13T04:00:00+00:00** W&MGF 1st Amendment Offered `amendment-introduction`
- **2018-03-13T04:00:00+00:00** Motion to Adopt adopted Roll Call 740 `amendment-passage`
- **2018-03-13T04:00:00+00:00** W&MGF 2nd Amendment Offered `amendment-introduction`
- **2018-03-13T04:00:00+00:00** Motion to Adopt adopted Roll Call 741 `amendment-passage`
- **2018-03-13T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 742 `passage`
- **2018-03-13T04:00:00+00:00** Engrossed
- **2018-03-13T04:00:00+00:00** Read for the first time and referred to the Senate committee on Finance and Taxation General Fund `reading-1, referral-committee`
- **2018-03-15T04:00:00+00:00** Read for the second time and placed on the calendar 2 amendments `reading-2`
- **2018-03-22T04:00:00+00:00** Third Reading Carried Over to Call of the Chair
- **2018-03-22T04:00:00+00:00** Finance and Taxation General Fund Amendment Offered `amendment-introduction`
- **2018-03-22T04:00:00+00:00** Pittman motion to Table adopted Voice Vote `amendment-passage`
- **2018-03-22T04:00:00+00:00** Finance and Taxation General Fund 2nd Amendment Offered `amendment-introduction`
- **2018-03-22T04:00:00+00:00** Pittman motion to Adopt adopted Roll Call 1067 `amendment-passage`
- **2018-03-22T04:00:00+00:00** Pittman Amendment Offered `amendment-introduction`
- **2018-03-22T04:00:00+00:00** Pittman motion to Adopt adopted Roll Call 1068 `amendment-passage`
- **2018-03-22T04:00:00+00:00** Pittman motion to Carry Over to the Call of the Chair adopted Voice Vote
- **2018-03-27T04:00:00+00:00** Third Reading Carried Over to Call of the Chair
- **2018-03-27T04:00:00+00:00** Sanford Amendment Offered `amendment-introduction`
- **2018-03-27T04:00:00+00:00** Sanford motion to Adopt lost Roll Call 1194 `amendment-failure`
- **2018-03-27T04:00:00+00:00** Sanford motion to Carry Over to the Call of the Chair adopted Voice Vote
- **2018-03-28T04:00:00+00:00** Third Reading Passed `passage`
- **2018-03-28T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 1217 `passage`
- **2018-03-28T04:00:00+00:00** Concurrence Requested
- **2018-03-28T04:00:00+00:00** Scott motion to Concur In and Adopt adopted Roll Call 1075 `passage`
- **2018-03-28T04:00:00+00:00** Concurred in Second House Amendment
- **2018-03-28T04:00:00+00:00** Signature Requested
- **2018-03-28T04:00:00+00:00** Enrolled
- **2018-03-28T04:00:00+00:00** Clerk of the House Certification
- **2018-03-28T04:00:00+00:00** Assigned Act No. 2018-539. `executive-signature`
- **2018-03-28T04:00:00+00:00** Forwarded to Governor on March 28, 2018 at 4:30 p.m. on March 28, 2018. `executive-receipt`
- **2018-03-28T04:00:00+00:00** Engrossed

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/e30d8e3f-2030-4481-9001-59d04c412b66`. Confidence: reported (aggregated from official Alabama legislature records).