Dear Republican Legislators
I present the following understanding that there might be few lawmakers in Montgomery who really give a flip about the state constitution, yet I hope that few might include you.
Here are the facts.
The Simplified Sellers Use Tax Remittance Act of 2015 (SB437, Act 2015-448) began as a bill which originated in the Alabama senate and was referred to the senate Committee on Finance and Taxation General Fund.
When enacted in June 2015 the law amended The Code of Alabama, Title 40, Revenue And Taxation, by adding sections 40-23-191 through 40-23-199 to Section 23, Sales and Use Taxes.
The law established a uniform use tax rate of 8 % for the Simplified Sellers Use Tax Remittance Program thus reducing some use tax rates from as high as 10 % in some jurisdictions and increasing rates from as low as 5.5 % in some other jurisdiction.
The law has increased revenue receipts to the state of Alabama by millions of dollars.
Here is my conclusion.
The Simplified Sellers Use Tax Remittance Act was obviously a bill for raising revenue.
Here is my question.
Recalling that Section 70 of the Alabama Constitution states “All bills for raising revenue shall originate in the house of representatives,” on what basis did you and your lawmaking colleagues deem it apropos to enact this bill in defiance of our Constitution?
Warm regards, Taxpayer Tom
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