---
type: "Bill"
title: "Taxation, sales and use tax exemptions for bullion, bullion defined further, sales and use tax exemption extended, reporting requirements waived for certain recipients of tax exemption, Sec. 40-9-61, 40-23-4 am'd."
description: "Taxation, sales and use tax exemptions for bullion, bullion defined further, sales and use tax exemption extended, reporting requirements waived for certain recipients of tax exemption, Sec. 40-9-61, 40-23-4 am'd."
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2022rs"
identifier: "SB 13"
citation: "Alabama SB 13 (2022rs)"
classification: ["bill"]
subjects: ["Bullion"]
status: "enacted"
primary_sponsors: ["Melson"]
version_count: 4
action_count: 19
vote_count: 4
first_action: "2022-01-11T05:00:00+00:00"
last_action: "2022-04-07T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/cabc3f97-80da-4edc-83e9-06d68c827e00"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=SB13"
source_hash: "73f6424c30d2638ddda3f2a990ae8c5d232e0e7ff6520593bb674ad6f4fc968c"
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 SB 13 (2022rs) — Taxation, sales and use tax exemptions for bullion, bullion defined further, sales and use tax exemption extended, reporting requirements waived for certain recipients of tax exemption, Sec. 40-9-61, 40-23-4 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/2022rs/PrintFiles/SB13-int.pdf)
2. **Amd/Sub 217605-2** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2022rs/PrintFiles/217605-2.pdf)
3. **Amd/Sub 219286-1** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2022rs/PrintFiles/219286-1.pdf)
4. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2022rs/PrintFiles/SB13-enr.pdf)

## Votes

- Motion to Adopt adopted Roll Call 948 — **97–0** (pass) · lower
- Motion to Read a Third Time and Pass adopted Roll Call 949 — **100–0** (pass) · lower
- Motion to Read a Third Time and Pass adopted Roll Call 379 — **29–0** (pass) · upper
- Melson motion to Concur In and Adopt adopted Roll Call 1061 — **27–0** (pass) · upper

## Sponsors

- Melson — primary (person)

## Timeline

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

- **2022-01-11T05:00:00+00:00** Read for the first time and referred to the Senate committee on Finance and Taxation Education `reading-1, referral-committee`
- **2022-02-16T05:00:00+00:00** Read for the second time and placed on the calendar 1 amendment `reading-2`
- **2022-02-23T05:00:00+00:00** Third Reading Passed `passage`
- **2022-02-23T05:00:00+00:00** Finance and Taxation Education Amendment Offered `amendment-introduction`
- **2022-02-23T05:00:00+00:00** Melson motion to Table adopted Voice Vote `amendment-passage`
- **2022-02-23T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 379 `passage`
- **2022-02-24T05:00:00+00:00** Read for the first time and referred to the House of Representatives committee on Ways and Means Education `reading-1, referral-committee`
- **2022-03-17T04:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2022-04-06T04:00:00+00:00** Third Reading Passed `passage`
- **2022-04-06T04:00:00+00:00** Kiel Amendment Offered `amendment-introduction`
- **2022-04-06T04:00:00+00:00** Motion to Adopt adopted Roll Call 948 `amendment-passage`
- **2022-04-06T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 949 `passage`
- **2022-04-07T04:00:00+00:00** Concurrence Requested
- **2022-04-07T04:00:00+00:00** Melson motion to Concur In and Adopt adopted Roll Call 1061 `passage`
- **2022-04-07T04:00:00+00:00** Concurred in Second House Amendment
- **2022-04-07T04:00:00+00:00** Enrolled
- **2022-04-07T04:00:00+00:00** Signature Requested
- **2022-04-07T04:00:00+00:00** Assigned Act No. 2022-373. `executive-signature`
- **2022-04-07T04:00:00+00:00** Finance and Taxation Education first Amendment Offered `amendment-introduction`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/cabc3f97-80da-4edc-83e9-06d68c827e00`. Confidence: reported (aggregated from official Alabama legislature records).