AL SB275

Extends the compliance deadline for united appeal fund organizations and supported charities under the Tax Exemption Reform Act of 2017 through September 30, 2018, to obtain or renew their tax exemption certificates from the Department of Revenue.

Applies to entities that met definitional requirements as of July 1, 2017, but failed to acquire exemption certificates by that date or lost certificates due to failure to timely file required informational reports.

United appeal funds must have previously held or been eligible for a sales and use tax Certificate of Exemption and provided more than de minimis funding to supported charities to qualify for the grace period.

Supported charities must have met the statutory definitional requirements and received more than de minimis funding from a qualified united appeal fund to qualify for the grace period.

Prohibits refunds for purchases or transactions made during any period when a certificate of exemption was not in effect, regardless of whether the entity qualifies for the grace period.

Authorizes the Department of Revenue to maintain and publish a public record of exempt entities showing entity name, issuance date, and current certificate status.