AL SB114

Amends Section 32-11-2 of the Code of Alabama 1975 to extend tax exemptions to utility trailers owned by volunteer rescue squads, in addition to motor vehicles already covered under the statute.

Exempts utility trailers as defined in Section 40-12-240 from payment of license and registration fees and all ad valorem taxes when owned by incorporated volunteer rescue squads.

Applies the exemption only to trailers used exclusively for life saving, rescue, or first aid purposes without profit and that are not rented, leased, or loaned to private individuals, firms, or corporations.

Becomes effective January 1, 2022, following passage and approval by the Governor.

Passed the Alabama Senate on March 6, 2021, with a vote of 30 to 0.