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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 taxation and revenue; to provide for the Department of Revenue to grant certificates of exemption from sales and use taxes to contractors and subcontractors licensed by the State Licensing Board for General Contractors for the purchase of building materials and construction materials to be used in the construction of a building or other project for an entity statutorily exempt from paying sales and use taxes; and to provide for accounting for purchases and enforcement for violations. Taxation and revenue; certificates of exemption from sales and use taxes, authorized to be issued to contractors and subcontractors for purchase of building materials and construction materials used in certain projects awarded by statutorily exempt entities us/states/al Alabama Legislature 2023rs SB 292 Alabama SB 292 (2023rs)
bill
Taxation and revenue
enacted
Dan Roberts
3 18 2 2023-05-03T04:00:00+00:00 2023-06-14T13:30:00+00:00 openstates ocd-bill/e470f774-e4e3-43cb-a954-d3e0da68a209 https://alison.legislature.state.al.us/bill-search 48dbe69847703b0eb19256167d030cc1bd93ad90da1f49e56d1492322c19254f 2026-07-01 https://data.openstates.org/daily/2026-07-01/public.pgdump 2026-07-06 reported
legislation
bill
us-al

Alabama SB 292 (2023rs) — Relating to taxation and revenue; to provide for the Department of Revenue to grant certificates of exemption from sales and use taxes to contractors and subcontractors licensed by the State Licensing Board for General Contractors for the purchase of building materials and construction materials to be used in the construction of a building or other project for an entity statutorily exempt from paying sales and use taxes; and to provide for accounting for purchases and enforcement for violations.

Taxation and revenue; certificates of exemption from sales and use taxes, authorized to be issued to contractors and subcontractors for purchase of building materials and construction materials used in certain projects awarded by statutorily exempt entities

Version chain

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

  1. Introduced (filed) — source
  2. Act 2023-526 (committee substitute) — source
  3. Enrolled (enrolled) — source

Votes

  • Roll of the H for Vote 1070 on SB292 (2023 Regular Session) — 1030 (pass) · lower
  • Roll of the S for Vote 768 on SB292 (2023 Regular Session) — 340 (pass) · upper

Sponsors

  • Dan Roberts — primary (person)

Timeline

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

  • 2023-05-31T04:00:00+00:00 Enrolled
  • 2023-05-31T04:00:00+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 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 (Ways and Means Education) committee-passage
  • 2023-05-16T04:00:00+00:00 Referred to Committee (Ways and Means Education) referral-committee
  • 2023-05-16T04:00:00+00:00 Read First Time in Second House reading-1
  • 2023-05-16T04:00:00+00:00 Read a Third Time and Pass passage
  • 2023-05-16T04:00:00+00:00 On Third Reading in House of Origin
  • 2023-05-11T04:00:00+00:00 Read Second Time in House of Origin
  • 2023-05-10T04:00:00+00:00 Reported Out of Committee in House of Origin
  • 2023-05-10T04:00:00+00:00 Reported Favorably (Fiscal Responsibility and Economic Development) committee-passage
  • 2023-05-03T04:00:00+00:00 Introduced and Referred (Fiscal Responsibility and Economic Development) introduction, referral
  • 2023-05-03T04:00:00+00:00 Read First Time in House of Origin reading-1
  • 2023-06-14T13:30:00+00:00 Enacted as 2023-526 became-law

Source

OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/e470f774-e4e3-43cb-a954-d3e0da68a209. Confidence: reported (aggregated from official Alabama legislature records).