republic-os/legislation/us/states/al/2023rs/hb-479.md

type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags

type	title	description	jurisdiction	legislature	session	identifier	citation	classification	subjects	status	primary_sponsors	version_count	action_count	vote_count	first_action	last_action	source	source_identifier	source_url	source_hash	vintage	source_snapshot	retrieved_at	confidence	tags
Bill	Relating to sales and use taxes; to amend Sections 40-23-1, 40-23-2, 40-23-60, and 40-23-61, Code of Alabama 1975, to define "food" and begin reducing the state sales and use tax on food on September 1, 2023; to require certain growth targets in the Education Trust Fund for future sales tax reductions on food; to establish the sales and use tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail sales and use tax rate; and to provide for the levy of sales and use tax on food by counties and municipalities.	Taxation and revenue, food defined for sales and use tax purposes, tax rate established and reduced, local governments authorized to reduce sales and use tax rate on food	us/states/al	Alabama Legislature	2023rs	HB 479	Alabama HB 479 (2023rs)	bill	Taxation and revenue	enacted	Danny Garrett	10	26	6	2023-05-16T04:00:00+00:00	2023-06-15T20:15:00+00:00	openstates	ocd-bill/7ae34a92-ccb4-4377-b4c6-565e0a09e891	https://alison.legislature.state.al.us/bill-search	e185a9d2876ad77ed50210288470c7d306e47f9b34d8ab1c6d96acef544977d8	2026-07-01	https://data.openstates.org/daily/2026-07-01/public.pgdump	2026-07-06	reported	legislation bill us-al

Alabama HB 479 (2023rs) — Relating to sales and use taxes; to amend Sections 40-23-1, 40-23-2, 40-23-60, and 40-23-61, Code of Alabama 1975, to define "food" and begin reducing the state sales and use tax on food on September 1, 2023; to require certain growth targets in the Education Trust Fund for future sales tax reductions on food; to establish the sales and use tax rate on food for purposes of county and municipal sales and use taxes as the existing general or retail sales and use tax rate; and to provide for the levy of sales and use tax on food by counties and municipalities.

Taxation and revenue, food defined for sales and use tax purposes, tax rate established and reduced, local governments authorized to reduce sales and use tax rate on food

Version chain

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

1. Introduced (filed) — source
2. Act 2023-554 (committee substitute) — source
3. Amendment 1YKDZ3-1 (committee substitute) — source
4. Amendment FRPPDD-1 (committee substitute) — source
5. Amendment Q8NP45-1 (committee substitute) — source
6. Amendment X3QBZZ-1 (committee substitute) — source
7. Engrossed (committee substitute) — source
8. Ways and Means Education Amendment 6FM633-1 (committee substitute) — source
9. Ways and Means Education Amendment TSFX19-1 (committee substitute) — source
10. Enrolled (enrolled) — source

Votes

• Roll of the H for Vote 995 on HB479 (2023 Regular Session) — 103–0 (pass) · lower
• Roll of the H for Vote 1129 on HB479 (2023 Regular Session) — 103–0 (pass) · lower
• Roll of the S for Vote 1199 on HB479 (2023 Regular Session) — 31–0 (pass) · upper
• Roll of the H for Vote 997 on HB479 (2023 Regular Session) — 103–0 (pass) · lower
• Roll of the S for Vote 1200 on HB479 (2023 Regular Session) — 31–0 (pass) · upper
• Roll of the H for Vote 996 on HB479 (2023 Regular Session) — 91–4 (pass) · lower

Sponsors

• Danny Garrett — primary (person)

Timeline

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

• 2023-06-02T04:00:00+00:00 Enrolled
• 2023-06-01T04:00:00+00:00 Enrolled
• 2023-06-01T04:00:00+00:00 Concur In and Adopt
• 2023-06-01T04:00:00+00:00 Read A Third Time And Passed As Amended
• 2023-06-01T04:00:00+00:00 Adopt
• 2023-06-01T04:00:00+00:00 On Third Reading in Second House
• 2023-05-31T04:00:00+00:00 Read Second Time in Second House
• 2023-05-31T04:00:00+00:00 Reported Out of Committee in Second House
• 2023-05-31T04:00:00+00:00 Reported Favorably (Finance and Taxation Education) committee-passage
• 2023-05-26T04:00:00+00:00 Referred to Committee (Finance and Taxation Education) referral-committee
• 2023-05-26T04:00:00+00:00 Read First Time in Second House reading-1
• 2023-05-25T04:00:00+00:00 Read a Third Time and Pass as Amended passage
• 2023-05-25T04:00:00+00:00 Amendment Withdrawn
• 2023-05-25T04:00:00+00:00 Table
• 2023-05-25T04:00:00+00:00 Adopt
• 2023-05-25T04:00:00+00:00 On Third Reading in House of Origin
• 2023-05-25T04:00:00+00:00 AMD/SUB
• 2023-05-24T04:00:00+00:00 Read Second Time in House of Origin
• 2023-05-24T04:00:00+00:00 Reported Out of Committee in House of Origin
• 2023-05-24T04:00:00+00:00 Reported Favorably (Ways and Means Education) committee-passage
• 2023-05-24T04:00:00+00:00 AMD/SUB (Ways and Means Education)
• 2023-05-23T04:00:00+00:00 AMD/SUB (Ways and Means Education)
• 2023-05-23T04:00:00+00:00 AMD/SUB (Ways and Means Education)
• 2023-05-16T04:00:00+00:00 Introduced and Referred (Ways and Means Education) introduction, referral
• 2023-05-16T04:00:00+00:00 Read First Time in House of Origin reading-1
• 2023-06-15T20:15:00+00:00 Enacted as 2023-554 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/7ae34a92-ccb4-4377-b4c6-565e0a09e891. Confidence: reported (aggregated from official Alabama legislature records).