AL HB580

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 St. Clair County from all state, county, and municipal sales and use taxes on purchases and distribution of food and food-related items for charitable purposes.

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

Requires qualifying food pantries to operate entirely with volunteer labor, paying no person any salary or expenses for performance of charitable duties.

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