HB64 Summary

• Updates Alabama Code sections 40-9-12, 40-9-13, 40-9-25.2, 40-9-25.10, 40-9-26, 40-9-28, and 40-23-5 to require statutorily exempt entities to obtain and maintain a current certificate of exemption from Alabama sales, use, and lodgings tax.

• Reorganizes and consolidates the list of exempt entities (including nonprofits, youth organizations, charities, rescue services, and specialized organizations) with specific naming and certification requirements.

• Repeals Code sections 40-9-15 and 40-9-29, which covered exempt entities that have not obtained or are not retaining required certificates of exemption.

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