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AL HB126
Bill
Status
2/2/2021
Primary Sponsor
Chris Pringle
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AI Summary
HB126 Summary
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Amends Alabama sales and use tax code to require statutorily exempt entities to obtain and maintain current certificates of exemption as required by law.
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Reorganizes and consolidates lists of exempt nonprofit organizations, charities, and civic groups (including Girl Scouts, Boy Scouts, United Way, Salvation Army, and various charitable organizations) into numbered subsections while maintaining their tax-exempt status.
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Repeals Sections 40-9-15 and 40-9-29, which previously addressed statutorily exempt entities without current certificates of exemption.
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Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Taxation, update of entities exempt from sales and use tax based on certification, Secs. 40-9-15, 40-9-29 repealed; Secs. 40-9-12, 40-9-13, 40-9-25.2, 40-9-25.10, 40-9-26, 40-9-28, 40-23-5 am'd.
Taxation
Last Action
Indefinitely Postponed
5/6/2021