---
type: "Bill"
title: "Lease tax exemptions, to allow lessor to pass lease tax on to lessee, with exceptions, to provide for a lease tax exemption for lease transactions lasting 180 days or more with certain entities, Secs. 40-12-222, 40-12-223 am'd."
description: "Lease tax exemptions, to allow lessor to pass lease tax on to lessee, with exceptions, to provide for a lease tax exemption for lease transactions lasting 180 days or more with certain entities, Secs. 40-12-222, 40-12-223 am'd."
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2021rs"
identifier: "HB 162"
citation: "Alabama HB 162 (2021rs)"
classification: ["bill"]
subjects: ["Lease Tax"]
status: "enacted"
primary_sponsors: ["South"]
version_count: 2
action_count: 14
vote_count: 2
first_action: "2021-02-02T05:00:00+00:00"
last_action: "2021-04-07T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/b8566896-9725-4c45-9b70-1a0bac2f07c1"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=HB162"
source_hash: "b6616afb08d11c71a9fc480fb343c93be02f3ea93464e508f6efa22d0e7206bf"
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 162 (2021rs) — Lease tax exemptions, to allow lessor to pass lease tax on to lessee, with exceptions, to provide for a lease tax exemption for lease transactions lasting 180 days or more with certain entities, Secs. 40-12-222, 40-12-223 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/2021rs/PrintFiles/HB162-int.pdf)
2. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/HB162-enr.pdf)

## Votes

- Motion to Read a Third Time and Pass adopted Roll Call 801 — **31–0** (pass) · upper
- Motion to Read a Third Time and Pass adopted Roll Call 103 — **101–0** (pass) · lower

## Sponsors

- South — primary (person)

## Timeline

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

- **2021-02-02T05:00:00+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`
- **2021-02-03T05:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2021-02-23T05:00:00+00:00** Third Reading Passed `passage`
- **2021-02-23T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 103 `passage`
- **2021-02-23T05:00:00+00:00** Read for the first time and referred to the Senate committee on Finance and Taxation General Fund `reading-1, referral-committee`
- **2021-03-03T05:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2021-04-06T04:00:00+00:00** Third Reading Passed `passage`
- **2021-04-06T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 801 `passage`
- **2021-04-06T04:00:00+00:00** Passed Second House `passage`
- **2021-04-06T04:00:00+00:00** Enrolled
- **2021-04-07T04:00:00+00:00** Signature Requested
- **2021-04-07T04:00:00+00:00** Clerk of the House Certification
- **2021-04-07T04:00:00+00:00** Assigned Act No. 2021-221. `executive-signature`
- **2021-04-07T04:00:00+00:00** Delivered to Governor at 2:45 p.m. on April 7, 2021. `executive-receipt`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/b8566896-9725-4c45-9b70-1a0bac2f07c1`. Confidence: reported (aggregated from official Alabama legislature records).