Transcript Highlights:

• So we use a consumption tax model that's based on consumer spending surveys to determine or to estimate
• So, we use a a consumption<00:05:18.479> tax<00:05:18.880> model<00:05:19.199> that's
• So a less wealthy person is much more likely to buy a used car that has a much lower tax at the time
• have an income tax that they can use. have an income tax that they can use.
• It moves us in the wrong direction as far as contractions to the sales tax base.

Bills: HF331, HF916

Keywords: school supplies, sales tax exemption, use tax, sales and use tax, back-to-school, classroom supplies, education tax relief, tax holiday, retail exemption, Minnesota sales tax, school materials, binders, calculators, notebooks, pencils, backpacks, book bags, local tax revenue, taxable sales base, income tax

Bills: HB386, HB387, HB388, HB389, HB386, HB387, HB388, HB389

Keywords: HB386, food tax, grocery tax, sales tax reduction, use tax, Education Trust Fund, state revenue trigger, tax cut, consumer tax relief, Alabama sales tax, Alabama use tax, groceries, retail tax, revenue growth threshold, county and municipal tax, fiscal trigger, sales tax, food taxation, local government, financial growth

Transcript Highlights:

• Only can use the mic.
• Representative Lan, will you give us our Ash Wednesday message? >> Thank you.
• Help us always to think with love and act with care. We pray as always in Jesus' name.
• Help us always to the world each day.
• Many of us have learned how to braid since we were about 5 years old.

Bills: SB183, SB160, SB183, SB160

Keywords: tribal police, law enforcement, reservation safety, Ma-Chis Lower Creek Indian Tribe, indigenous rights, sales tax, use tax, sales and use tax, local tax exemption, county tax, municipal tax, county commission, municipal ordinance, resolution, Alabama Department of Revenue, tax administration, fiscal year, September 1 effective date, local government, tax exemption

Transcript Highlights:

• Um the sales and use tax reorganization.
• these sales and use tax state uh the these sales and use tax state uh the sales<00:03:39.519>
• > into<00:03:41.840> one sales and use tax statutes into one sales and use tax statutes
• That's the intent and sales and use tax.
• <00:05:57.360> tax, it's sales tax, it applies to use tax, it's sales tax, it applies to use

Bills: SF0079, SF0080, SF0039

Keywords: sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, tax exemption, long-term homeowners, property tax, seniors, residential property, 916, all

Bills: SF0039, SF0079, SF0080

Keywords: tax exemption, long-term homeowners, property tax, seniors, residential property, sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, 916, all

Transcript Highlights:

• Members, Senate Bill 442 by Senator Stein provides for a local sales and use tax exemption in Calcasieu
• So a tax credit effectively reduces our revenue.
• What would the tax exemption go?
• We have to make this kind of decision on a regular basis because we get tax credits put before us all
• So, I mean, you can see it when you do your taxes that...

Bills: HR118, HB1039, SB436, SB442

Keywords: water utility, tax credit, excessive rates, residential service, subcommittee, local sales tax, local use tax, sales and use tax, tax audit, local collector, tax collector, prescriptive period, prescription waiver, interest suspension, delinquency penalties, estimated assessment, arbitrary assessment, certified mail notice, audit notice, taxpayer rights

Summary: Yes. This appears to be a meeting of the House Ways and Means Committee, based on the chairman’s roll call, the committee’s tax-related agenda, and the motions to report bills favorably. The committee first announced that SB 436 by Senator Cloud was deferred. It then heard SB 442 by Senator Stein, which would extend and clarify a local sales and use tax exemption in Calcasieu Parish for repairs, upgrades, and overhauls of certain aircraft at qualifying facilities like Chennault. Testimony from Citadel Completions emphasized the bill’s economic-development purpose, competitiveness with other states, and job retention/expansion in Southwest Louisiana. Representative Orgeron moved favorable passage, and the bill was reported favorably without objection. The committee next considered HR 118 by Representative Wright, which would create a legislative subcommittee to study a possible state income tax credit for certain water utility customers affected by high rates tied to private water system upgrades and brown-water/manganese issues in parts of the Florida parishes and elsewhere. Members questioned the fiscal impact, eligibility, and whether the proposal would merely be a Band-Aid or a fair way to offset costs; Wright said it was only a study and not an automatic trigger for a tax credit. Representative Jackson moved to report the resolution favorably, and it was adopted without objection. Finally, HB 1039 by Representative Desotel was not presented and was held in committee. The committee then adjourned.

Transcript Highlights:

• This bill does not prevent audits; it does not weaken tax enforcement.
• Fire Marshal, if you want to tell us about House Bill 799. Yes, so good afternoon, Mr.
• And you did use half of the surplus cash, and you've left half the surplus cash for us to use as well
• Do you have something else you’d like to use money for if that’s truly dormant?”
• That’s the only way to release that money to be used somewhere else.

Bills: HB2, HB3, HB799, HB1039

Keywords: capital outlay, budget, infrastructure, appropriation, general obligation bonds, bond authorization, capital improvement, financial management, state treasury, boiler safety, inspection, licensing, state fire marshal, operating certificate, regulations, local sales tax, local use tax, sales and use tax, tax audit, local collector

Transcript Highlights:

• House Bill 1039 by Representative Desotel provides for local sales and use tax audit procedures.
• by a joint sales tax and use commission or by a central collection commission, is that the centralized
• authority is governed by a joint sales and use tax commission pursuant to R.S. 47:337 or by a central
• Louisiana... ...Tax Board and Renee Ellender Robbery with Louisiana Remote Sales Tax Commission for
• Them to collect their sales tax.

Bills: HB1039, SB423, SB436

Keywords: local sales tax, local use tax, sales and use tax, tax audit, local collector, tax collector, prescriptive period, prescription waiver, interest suspension, delinquency penalties, estimated assessment, arbitrary assessment, certified mail notice, audit notice, taxpayer rights, installment agreement, Louisiana tax law, Title 47, revenue collection, tax administration

Summary: The Ways and Means Committee met on May 5, 2026, and first considered Senate Bill 436 by Senator Cloud, which revises how annual aviation fuel estimates are calculated for the Aviation Trust Fund. Senator Cloud explained that the fund supports airport and aviation projects and has been supplemented in recent years with general fund dollars because the estimated balance has remained stagnant. The committee adopted amendments allowing DOTD’s Office of Multimodal Commerce to use federal and other public data sources, requiring Revenue to provide annual aviation fuel sales tax collections data, and making a technical change. After a brief question about existing airport disclosure requirements, the bill was reported as amended with support cards entered into the record. The committee then took up House Bill 1039 by Representative Desotel, dealing with local sales and use tax audit procedures. The bill was presented as a fairness and transparency measure for audits, but members and the author discussed substantial amendments that would remove or modify several provisions. The committee adopted the amendments except for Amendment 4, which would have required private auditing firms contracting with taxing authorities to be domiciled in Louisiana; that language was set aside for further work after concerns it could affect audits conducted outside Louisiana. Members also discussed provisions on waiving prescription periods, suspending interest and penalties by agreement, and concerns about multiple parishes auditing the same business at once. The bill was reported as amended, with several support cards and informational cards entered. Senate Bill 423 was voluntarily deferred, and there was no other business before the committee. The meeting adjourned after a motion to adjourn was adopted.

Transcript Highlights:

• We ask your blessings on this day that you would help us and give us your wisdom, and you promise to
• have us to do.
• What the request is, is of course for sales and use tax exemption.
• tax.
• tax credit.

Bills: SB177, HB83, HB203, HB218, HB256, HB350, HB530, HB546, HB577, HB259

Keywords: entertainment, film, music, production incentives, Alabama Film Office, tax rebates, media industry, economic development, Baptist convention, tax exemption, sales and use tax, Alabama, nonprofit, HB203, High Socks for Hope, nonprofit tax exemption, sales tax, use tax, state tax exemption, local option tax exemption

Transcript Highlights:

• They might be joining us.
• They might be joining us. and Bierman. They might be joining us.
• So, it’s used quite frequently; it’s used daily for that.
• <01:30:34.920> Um joining us. Um joining us.
• Could you quickly<01:41:04.560> tell<01:41:04.800> us quickly tell us quickly tell us what

Bills: HF4343

Keywords: sales tax, use tax, advertising tax, taxable services, digital advertising, online marketing, marketing services, search engine marketing, lead generation, internet advertising, ad agency, media buying, campaign planning, Minnesota tax law, service tax, broadening tax base, web advertising, promotional services, 1183, house

Transcript Highlights:

• for property taxes.
• taxes for the taxpayer.
• Understand, the full cash value is not what is used for your property taxes; it is the limited property
• While that limited value is what's used to set the property tax, the limited value is going to chase
• Not having property taxes would be detrimental not only to us living at this time but Arizona's in the

Bills: HB2120, HB2173, HB2261, HB2786, HB2792

Keywords: property tax exemption, disability, veterans, widows, income limits, Arizona Revised Statutes, property tax, electronic communication, tax assessment, tax correction, real estate, agriculture, tax classification, land use, nonprofit organizations, transaction privilege tax, tax exemption, textbook rental, education, business leasing

Transcript Highlights:

• I do not even know how to write an algorithm to do that, unless I'm using the property tax levy to split
• As it relates to the document that you provided us, you said that city and county property tax levies
• Now, Fort Worth is investing heavily in street maintenance using M&O tax dollars, and that has the double
• Fort Worth has used its growth and taxable values to consistently cut tax rates over the last decade.
• Fort Worth has used its growth and taxable values to consistently cut tax rates over the last decade.

Bills: SB9

Keywords: property tax, ad valorem tax, voter-approval tax rate, no-new-revenue tax rate, tax rate calculation, Tax Code, local government finance, municipality, county, special taxing unit, sales and use tax, property tax cap, tax rollback, tax levy, maintenance and operations, debt rate, disaster relief rate, Texas Legislature, local taxing unit

Summary: The Senate Committee on Local Government met to hear Senate Bill 9, which would lower the voter-approval tax rate for certain local taxing units from 3.5% to 2.5%. Sen. Bettencourt, the bill author, argued the change would continue the state’s property tax reforms begun in 2019, slow local levy growth, and give voters more say over larger tax increases. He and supporters cited data showing property tax levies have grown faster than population plus inflation, and said the bill would help protect taxpayers while preserving the state’s broader investments in school tax relief, water, rural law enforcement, and ambulance funding. Supporters included the Texas Taxpayers and Research Association, the Texas Association of Business, the Texas Public Policy Foundation, and the Texas Association of Manufacturers. They said the bill would improve transparency, encourage more disciplined budgeting, and create certainty for homeowners and businesses. They argued that lower tax-rate growth would help attract and retain employers and investment, and that voters would still be able to approve higher rates when needed. Local officials and other opponents said the bill would constrain cities and counties facing rapid growth, inflation, infrastructure needs, and public safety costs. Testimony from county judges, city finance officials, firefighters, and urban county representatives emphasized pressures from jail operations, roads, water, EMS, police and fire staffing, and unfunded mandates. Several witnesses asked for carve-outs or exemptions for public safety and disaster-related costs, warning that a one-size-fits-all cap could force service cuts or shift costs elsewhere. The committee heard extensive questioning but no final vote or disposition on the bill was taken in the portion provided.

Transcript Highlights:

• Of the states that do tax contacts and glasses, some of them only tax ... glasses.
• Is there still a local tax? In the states that do tax, they're exempt.
• those taxes are.
• , an insurance premium tax credit, or a utility tax credit for donations to eligible rural hospitals,
• insurance premium tax credit, and utility tax credit.

Bills: SB1, HB176, HB86, SB1, HB176, HB86

Keywords: workers' compensation, public education, employee injury, insurance trust fund, on-the-job injury, administrative procedures, HB176, Alabama sales tax, use tax, sales and use tax exemption, optical aids, eyeglasses, contact lenses, prescription glasses, vision care, optometrist, ophthalmologist, optician, medical devices, local option tax exemption

Transcript Highlights:

• EV Fleet purchases dollars would be used EV Fleet purchases dollars would be used to<00:09:57.440
• Thank you for joining us today.
• <00:31:55.360> general unique uh in terms of using general unique uh in terms of using general
• us to use the of the things that allows us to use the partnership<00:38:35.079> that<00:38:35.200
• beings and is now frankly in all of us beings and is now frankly in all of us in<01:02:07.960>

Bills: HF919, HF1192, HF212, HF214

Keywords: wastewater, infrastructure, funding, Litchfield, economic development, environmental compliance, Hastings, water treatment, PFAS, nitrates, bonds, capital investment, public health, HF212, Round Lake-Brewster, Independent School District No. 2907, school construction, school building, sales tax exemption, use tax exemption

Transcript Highlights:

• Hi, okay, this bill is important to us.
• told just to use the bathroom, but there is no bathroom to use.
• That to see if those even exist and get back with us.
• All right, this is a sales and use tax. This is to get them in sync with each other.
• It's all 35 of us plus our house colleagues.

Bills: SB1, SB83, SB159, SB160, SB1

Keywords: workers' compensation, public education, employee injury, insurance trust fund, on-the-job injury, administrative procedures, adult-size changing table, changing station, accessible restroom, public bathroom, public building, public entity, ADA, Americans with Disabilities Act, accessibility, restroom renovation, new construction, grant program, state grant, local government facilities

Transcript Highlights:

• I want to start off with prayer and ask Representative Hassell to lead us in a word of prayer.
• up a natural and navigable waterway within Mobile County back to recreational and natural resource use
• 00:10:32.079> and<00:10:32.480> natural<00:10:32.880> resource<00:10:33.440> use
• recreational and natural resource use. recreational and natural resource use.
• Is it not already able to use for recreation at all?

Bills: HB387, HB387

Keywords: sales tax, food taxation, local government, financial growth, tax reduction, water recreation, public use, water bodies, sewer commissions, public interest, 1136, house, all

Bills: SB334

Keywords: SB334, Lauderdale County, Florence, Shoals Economic Development Fund, sales tax, use tax, local tax, economic development, county commission, municipal revenue, tax proceeds, special revenue fund, Colbert County, local legislation, Alabama Code 45-39-245.47, 923, senate, all

Transcript Highlights:

• House Bill 387 is one that would reduce the sales and use taxes on machinery to 1.4%.
• Fulford said, it's sales tax. So sales tax on machinery, sales tax on groceries.
• And the grocery tax is gone? ...portion, and the grocery tax is gone? Okay.
• So they asked us...
• This bill exempts the Alabama Eye Bank from sales and use tax. All right.

Bills: HB86, HB273, HB379, HB386, HB387, HB388, HB389, HB487, HB600, SB120, HB176

Keywords: rural health, hospital funding, tax credits, qualified donations, Alabama Department of Revenue, HB273, Hunger-Free Campus Act, hunger free campus, food insecurity, college hunger, student hunger, campus pantry, food pantry, SNAP, Supplemental Nutrition Assistance Program, basic needs, student food assistance, meal vouchers, meal credits, food vouchers

Bills: HCR35, HB440, HB515, HB543, HB614, HB1010, HB1039, HB1088, HB1122, HB1179, HB1200

Keywords: tax delinquency, property sale, rehabilitation, Louisiana State Law Institute, legislation, homestead exemption, property tax, parish governance, Louisiana Constitution, voter approval, adjudicated property, real estate, political subdivisions, property sales, government authority, residential lease, tax credit, property valuation, Louisiana constitution, disaster response

Transcript Highlights:

• To tell us what it does? Or to answer any questions about the tax.
• And decreasing taxes, the tax year would allow us to.
• The tax code allows cities to use lawful sources of revenue, one of which is local sales tax, to do what
• . of our districts that are funded by sales and use tax.
• Those districts use that sales and use tax solely for the only things they can do, which is either fire

Bills: HB134, HB135, HB 1109, HB 1243, HB1392, HB1399, HJR99, HB134, HB135

Keywords: sales tax, use tax, local tax, municipal tax, county tax, tax sourcing, place of business, principal business location, small business, retailer, marketplace seller, economic development agreement, Chapter 321, Chapter 323, Tax Code, Texas Comptroller, local sales and use tax, tax jurisdiction, order consummation, ship-to location