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AL HB325
Bill
Status
Engrossed
5/26/2023
Primary Sponsor
Corey Harbison
Click for details
AI Summary
- Exempts food pantries in Cullman County from all state, county, and municipal sales and use taxes on items purchased for charitable purposes.
- Defines a "food pantry" as a charitable, nonprofit organization that collects, purchases, or accumulates items for distribution without charge.
- Requires qualifying food pantries to hold tax-exempt status under Section 501(c)(3) of the federal Internal Revenue Code.
- Requires qualifying food pantries to pay no person any salary or expenses for duties related to charitable operations.
- Becomes effective on the first day of the third month following passage and approval by the Governor.
Legislative Description
Relating to state, county, and municipal sales and use taxes; to exempt food pantries in Cullman County from all state, county, and municipal sales and use taxes for certain purchases.
To exempt food pantries in Cullman County from sales and use tax
Last Action
Referred to Committee to Senate Finance and Taxation Education
5/26/2023
Committee Referrals
Finance and Taxation Education5/26/2023
Ways and Means Education4/13/2023
Full Bill Text
No bill text available