Fabio
78 lines
4.7 KiB
Markdown
78 lines
4.7 KiB
Markdown
---
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type: "Bill"
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title: "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."
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description: "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"
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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: "SB 292"
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citation: "Alabama SB 292 (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: ["Dan Roberts"]
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version_count: 3
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action_count: 18
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vote_count: 2
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first_action: "2023-05-03T04:00:00+00:00"
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last_action: "2023-06-14T13:30:00+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/e470f774-e4e3-43cb-a954-d3e0da68a209"
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source_url: "https://alison.legislature.state.al.us/bill-search"
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source_hash: "48dbe69847703b0eb19256167d030cc1bd93ad90da1f49e56d1492322c19254f"
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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 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.
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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
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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/SB292-int.pdf)
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2. **Act 2023-526** (committee substitute) — [source](http://arc-sos.state.al.us/ucp/L1286196.AI1.pdf)
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3. **Enrolled** (enrolled) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/SB292-enr.pdf)
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## Votes
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- Roll of the H for Vote 1070 on SB292 (2023 Regular Session) — **103–0** (pass) · lower
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- Roll of the S for Vote 768 on SB292 (2023 Regular Session) — **34–0** (pass) · upper
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## Sponsors
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- Dan Roberts — primary (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2023-05-31T04:00:00+00:00** Enrolled
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- **2023-05-31T04:00:00+00:00** Ready to Enroll
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- **2023-05-31T04:00:00+00:00** Read a Third Time and Pass `passage`
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- **2023-05-31T04:00:00+00:00** Read a Third Time and Pass `passage`
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- **2023-05-31T04:00:00+00:00** On Third Reading in Second House
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- **2023-05-17T04:00:00+00:00** Read Second Time in Second House
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- **2023-05-17T04:00:00+00:00** Reported Out of Committee in Second House
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- **2023-05-17T04:00:00+00:00** Reported Favorably (Ways and Means Education) `committee-passage`
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- **2023-05-16T04:00:00+00:00** Referred to Committee (Ways and Means Education) `referral-committee`
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- **2023-05-16T04:00:00+00:00** Read First Time in Second House `reading-1`
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- **2023-05-16T04:00:00+00:00** Read a Third Time and Pass `passage`
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- **2023-05-16T04:00:00+00:00** On Third Reading in House of Origin
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- **2023-05-11T04:00:00+00:00** Read Second Time in House of Origin
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- **2023-05-10T04:00:00+00:00** Reported Out of Committee in House of Origin
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- **2023-05-10T04:00:00+00:00** Reported Favorably (Fiscal Responsibility and Economic Development) `committee-passage`
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- **2023-05-03T04:00:00+00:00** Introduced and Referred (Fiscal Responsibility and Economic Development) `introduction, referral`
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- **2023-05-03T04:00:00+00:00** Read First Time in House of Origin `reading-1`
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- **2023-06-14T13:30:00+00:00** Enacted as 2023-526 `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/e470f774-e4e3-43cb-a954-d3e0da68a209`. Confidence: reported (aggregated from official Alabama legislature records).
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