AL HB37

Defines a "food pantry" as a charitable, nonprofit organization that collects, purchases, or accumulates food and food-related items for distribution without charge for charitable purposes.

Exempts food pantries in Talladega County from all state, county, and municipal sales and use taxes on the purchase or distribution of food and food-related items for charitable purposes.

Requires food pantries to hold tax-exempt status under Section 501(c)(3) of the federal Internal Revenue Code to qualify for the exemption.

Requires food pantries to pay no salaries or expenses to any person for the performance of duties related to their charitable operations.

Becomes effective on the first day of the third month following passage and approval by the Governor.