The Alabama Legislature adjourned sine die at midnight on June 9, with final passage of the two operating budgets and a number of other pro-business bills, concluding what many are calling one of the most productive legislative sessions in recent history. One example—and hopefully a major step toward eventually unifying the dysfunctional Alabama local sales, use and rental tax system--is Act 2011-563 (HB 355), signed into law by Governor Bentley on June 14. The act creates the Alabama Streamlined Sales and Use Tax Commission, and was jointly advocated by the Association of County Commissions of Alabama (ACCA) and the Alabama Retail Association (ARA). The act directs the commission to develop, implement, and administer the programs necessary for Alabama to come into compliance with the Streamlined Sales and Use Tax Agreement (SSUTA), in the event that the Main Street Fairness Act or similar federal legislation implementing the Agreement becomes law.
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