HB121 Summary

• Exempts private schools from paying or collecting state, county, and municipal sales and use taxes on purchases of tangible personal property.

• Defines "private schools" as any private school within the state offering conventional and traditional courses of study as offered by public schools, excluding nurseries, day care centers, and home schools.

• Tangible personal property is defined according to Section 40-12-220 of the Code of Alabama 1975.

• Becomes effective on the first day of the third month following passage and approval by the Governor, or upon otherwise becoming law.