Fabio
97 lines
6.4 KiB
Markdown
97 lines
6.4 KiB
Markdown
---
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type: "Bill"
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title: "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."
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description: "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"
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jurisdiction: "us/states/al"
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legislature: "Alabama Legislature"
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session: "2023rs"
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identifier: "HB 479"
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citation: "Alabama HB 479 (2023rs)"
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classification: ["bill"]
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subjects: ["Taxation and revenue"]
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status: "enacted"
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primary_sponsors: ["Danny Garrett"]
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version_count: 10
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action_count: 26
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vote_count: 6
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first_action: "2023-05-16T04:00:00+00:00"
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last_action: "2023-06-15T20:15:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/7ae34a92-ccb4-4377-b4c6-565e0a09e891"
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source_url: "https://alison.legislature.state.al.us/bill-search"
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source_hash: "e185a9d2876ad77ed50210288470c7d306e47f9b34d8ab1c6d96acef544977d8"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-al"]
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---
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# 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.
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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
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB479-int.pdf)
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2. **Act 2023-554** (committee substitute) — [source](http://arc-sos.state.al.us/ucp/L1286222.AI1.pdf)
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3. **Amendment 1YKDZ3-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/1YKDZ3-1.pdf)
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4. **Amendment FRPPDD-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/FRPPDD-1.pdf)
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5. **Amendment Q8NP45-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/Q8NP45-1.pdf)
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6. **Amendment X3QBZZ-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/X3QBZZ-1.pdf)
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7. **Engrossed** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB479-eng.pdf)
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8. **Ways and Means Education Amendment 6FM633-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/6FM633-1.pdf)
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9. **Ways and Means Education Amendment TSFX19-1** (committee substitute) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/TSFX19-1.pdf)
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10. **Enrolled** (enrolled) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB479-enr.pdf)
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## Votes
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- Roll of the H for Vote 995 on HB479 (2023 Regular Session) — **103–0** (pass) · lower
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- Roll of the H for Vote 1129 on HB479 (2023 Regular Session) — **103–0** (pass) · lower
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- Roll of the S for Vote 1199 on HB479 (2023 Regular Session) — **31–0** (pass) · upper
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- Roll of the H for Vote 997 on HB479 (2023 Regular Session) — **103–0** (pass) · lower
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- Roll of the S for Vote 1200 on HB479 (2023 Regular Session) — **31–0** (pass) · upper
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- Roll of the H for Vote 996 on HB479 (2023 Regular Session) — **91–4** (pass) · lower
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## Sponsors
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- Danny Garrett — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2023-06-02T04:00:00+00:00** Enrolled
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- **2023-06-01T04:00:00+00:00** Enrolled
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- **2023-06-01T04:00:00+00:00** Concur In and Adopt
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- **2023-06-01T04:00:00+00:00** Read A Third Time And Passed As Amended
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- **2023-06-01T04:00:00+00:00** Adopt
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- **2023-06-01T04:00:00+00:00** On Third Reading in Second House
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- **2023-05-31T04:00:00+00:00** Read Second Time in Second House
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- **2023-05-31T04:00:00+00:00** Reported Out of Committee in Second House
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- **2023-05-31T04:00:00+00:00** Reported Favorably (Finance and Taxation Education) `committee-passage`
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- **2023-05-26T04:00:00+00:00** Referred to Committee (Finance and Taxation Education) `referral-committee`
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- **2023-05-26T04:00:00+00:00** Read First Time in Second House `reading-1`
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- **2023-05-25T04:00:00+00:00** Read a Third Time and Pass as Amended `passage`
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- **2023-05-25T04:00:00+00:00** Amendment Withdrawn
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- **2023-05-25T04:00:00+00:00** Table
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- **2023-05-25T04:00:00+00:00** Adopt
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- **2023-05-25T04:00:00+00:00** On Third Reading in House of Origin
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- **2023-05-25T04:00:00+00:00** AMD/SUB
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- **2023-05-24T04:00:00+00:00** Read Second Time in House of Origin
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- **2023-05-24T04:00:00+00:00** Reported Out of Committee in House of Origin
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- **2023-05-24T04:00:00+00:00** Reported Favorably (Ways and Means Education) `committee-passage`
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- **2023-05-24T04:00:00+00:00** AMD/SUB (Ways and Means Education)
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- **2023-05-23T04:00:00+00:00** AMD/SUB (Ways and Means Education)
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- **2023-05-23T04:00:00+00:00** AMD/SUB (Ways and Means Education)
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- **2023-05-16T04:00:00+00:00** Introduced and Referred (Ways and Means Education) `introduction, referral`
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- **2023-05-16T04:00:00+00:00** Read First Time in House of Origin `reading-1`
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- **2023-06-15T20:15:00+00:00** Enacted as 2023-554 `became-law`
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7ae34a92-ccb4-4377-b4c6-565e0a09e891`. Confidence: reported (aggregated from official Alabama legislature records).
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