# Alabama HB364: Simplified sellers use tax, marketplace facilitator further defined to exclude local delivery services

Alabama HB364, Simplified sellers use tax, marketplace facilitator further defined to exclude local delivery services, is a 2025 Regular Session House bill sponsored by James Lomax (Republican); status failed, last action 2025-02-27 (Pending Committee Action in House of Origin) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AL-HB364-2025rs
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alabama HB364
- State: Alabama
- Session: 2025 Regular Session
- Title: Simplified sellers use tax, marketplace facilitator further defined to exclude local delivery services
- Status: failed
- Chamber: House
- Introduced: 2025-02-27
- Last action: 2025-02-27, Pending Committee Action in House of Origin
- Sponsor: James Lomax (Republican)
- Cosponsors: 2
- Subjects: Taxation & Revenue
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: James Lomax (Republican), House
- Cosponsor: Mark Shirey (Republican), House
- Cosponsor: Member 110857

## Actions (2)

- 2025-02-27: Read for the first time and referred to the House Committee on Ways and Means General Fund (House)
- 2025-02-27: Pending Committee Action in House of Origin (House)

## Bill text

- As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB364-int.pdf)

## Related bills

- HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE Act credits and increase funding, and to extend the sunset date for deductions… (enacted)
- SB331: Barbour County, compensation of the judge of probate further provided for (enacted)
- SB102: Medicaid; providing presumptive eligibility to pregnant women (enacted)
- HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cannabinoid products by Alcoholic Beverage Control Board imposed (enacted)
- HB357: Tobacco products, heated tobacco product definition and tax provided for (enacted)
- HB349: Russell County; sheriff, salary further provided (enacted)

## Sources
- [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB364-int.pdf)

## Related
- [HB52: Income Taxes; to make technical changes to the funding provisions of the CHOOSE…](https://policyrisk.com/state-bill/AL-HB52-2025rs)
- [SB331: Barbour County, compensation of the judge of probate further provided for](https://policyrisk.com/state-bill/AL-SB331-2025rs)
- [SB102: Medicaid; providing presumptive eligibility to pregnant women](https://policyrisk.com/state-bill/AL-SB102-2025rs)
- [HB445: Cannabinoids found in hemp; licensure and regulation of sale of consumable cann…](https://policyrisk.com/state-bill/AL-HB445-2025rs)
- [HB357: Tobacco products, heated tobacco product definition and tax provided for](https://policyrisk.com/state-bill/AL-HB357-2025rs)
- [HB349: Russell County; sheriff, salary further provided](https://policyrisk.com/state-bill/AL-HB349-2025rs)
- [Alabama bills](https://policyrisk.com/states/alabama/bills)
- [Alabama state hub](https://policyrisk.com/states/alabama)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/AL-HB364-2025rs (as of 2026-10-16).