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AL SB39

Bill

Official Source

Status

Introduced

1/14/2014

Primary Sponsor

Thomas Whatley

Click for details

Origin

Senate

Regular Session 2014

AI Summary

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

  • Defines "private schools" as institutions located in Alabama offering conventional and traditional courses equivalent to public schools, excluding nurseries, day care centers, and home schools.

  • Uses the existing definition of "tangible personal property" from Section 40-12-220 of the Alabama Code.

  • Becomes effective on the first day of the third month following passage and gubernatorial approval.

Legislative Description

Taxation, exempt private schools from sales and use tax

Taxation

Last Action

Read for the first time and referred to the Senate committee on Finance and Taxation Education

1/14/2014

Committee Referrals

Finance and Taxation Education1/14/2014

Full Bill Text

No bill text available