HB289 Summary

• Amends Section 40-9-13 of the Alabama Code to add the Alabama Association of Rescue Squads (AARS) and its members in good standing to the list of tax-exempt organizations.

• Exempts AARS and its members from state, county, and municipal sales, use, and lodging taxes, licenses, fees, and charges of any nature.

• Exempts all real and personal property of AARS and its members from state, county, and municipal taxes when used as provided in Section 40-9-12.

• Places AARS and its members under the same provisions and requirements as other named tax-exempt organizations including volunteer fire departments, charitable Shrine events, and the Alabama Heart Association.

• Effective immediately upon passage and approval by the Governor or upon becoming law.