HB353 Summary

• Amends Section 40-23-5 of the Code of Alabama 1975 to add a new subsection (w) exempting the Blessing Angels Gifting Tree from state, county, and municipal sales and use taxes.

• The exemption applies to all sales and use taxes without time limitations or reporting requirements, unlike some other entities listed in the statute.

• Becomes effective on the first day of the third month following passage and approval by the Governor, or upon becoming law through other means.