---
type: "Bill"
title: "Relating to sales tax; to amend Section 40-23-7, as last amended by Section 5 of Act 2022-53 of the 2022 Regular Session, Code of Alabama 1975, to provide for an increase in the amount of the average monthly sales tax liability for required estimated payments."
description: "Sales tax; threshold for state sales tax liability requiring monthly estimated payments increased"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2023rs"
identifier: "HB 77"
citation: "Alabama HB 77 (2023rs)"
classification: ["bill"]
subjects: ["Sales tax"]
status: "enacted"
primary_sponsors: ["Danny Garrett"]
version_count: 3
action_count: 17
vote_count: 2
first_action: "2023-03-07T05:00:00+00:00"
last_action: "2023-06-09T14:20:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/bf04b2fe-9321-4b9b-a5df-89be1e7cc310"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "fb04bb3729a136d7b9bb5679ccea6cf39dcadc4b8702273d70e43cc90872f8e2"
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 77 (2023rs) — Relating to sales tax; to amend Section 40-23-7, as last amended by Section 5 of Act 2022-53 of the 2022 Regular Session, Code of Alabama 1975, to provide for an increase in the amount of the average monthly sales tax liability for required estimated payments.

Sales tax; threshold for state sales tax liability requiring monthly estimated payments increased

## Version chain

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

1. **Introduced** (filed) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB77-int.pdf)
2. **Act 2023-422** (committee substitute) — [source](http://arc-sos.state.al.us/ucp/L1281016.AI1.pdf)
3. **Enrolled** (enrolled) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB77-enr.pdf)

## Votes

- Roll of the H for Vote 298 on HB77 (2023 Regular Session) — **103–0** (pass) · lower
- Roll of the S for Vote 1159 on HB77 (2023 Regular Session) — **35–0** (pass) · upper

## Sponsors

- Danny Garrett — primary (person)

## Timeline

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

- **2023-06-01T04:00:00+00:00** Enrolled
- **2023-06-01T04:00:00+00:00** Ready to Enroll
- **2023-05-31T04:00:00+00:00** Read a Third Time and Pass `passage`
- **2023-05-31T04:00:00+00:00** On Third Reading in Second House
- **2023-05-17T04:00:00+00:00** Read Second Time in Second House
- **2023-05-17T04:00:00+00:00** Reported Out of Committee in Second House
- **2023-05-17T04:00:00+00:00** Reported Favorably (Finance and Taxation Education) `committee-passage`
- **2023-04-20T04:00:00+00:00** Referred to Committee (Finance and Taxation Education) `referral-committee`
- **2023-04-20T04:00:00+00:00** Read First Time in Second House `reading-1`
- **2023-04-20T04:00:00+00:00** Read a Third Time and Pass `passage`
- **2023-04-20T04:00:00+00:00** On Third Reading in House of Origin
- **2023-03-22T04:00:00+00:00** Read Second Time in House of Origin
- **2023-03-22T04:00:00+00:00** Reported Out of Committee in House of Origin
- **2023-03-22T04:00:00+00:00** Reported Favorably (Ways and Means Education) `committee-passage`
- **2023-03-07T05:00:00+00:00** Introduced and Referred (Ways and Means Education) `introduction, referral`
- **2023-03-07T05:00:00+00:00** Read First Time in House of Origin `reading-1`
- **2023-06-09T14:20:00+00:00** Enacted as 2023-422 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bf04b2fe-9321-4b9b-a5df-89be1e7cc310`. Confidence: reported (aggregated from official Alabama legislature records).