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AL SB348
Bill
Status
Introduced
5/23/2023
Primary Sponsor
Garlan Gudger
Click for details
AI Summary
- Exempts food pantries located in Cullman County from all state, county, and municipal sales and use taxes on purchases of items used for charitable purposes
- Defines a "food pantry" as a charitable, nonprofit organization that collects, purchases, or accumulates items for distribution without charge for charitable purposes
- Requires eligible food pantries to have tax-exempt status under Section 501(c)(3) of the federal Internal Revenue Code
- Requires that food pantries pay no person any salary or expenses for performance of duties related to charitable operations to qualify for the exemption
- Becomes effective on the first day of the third month following passage and gubernatorial approval
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
Indefinitely Postpone
5/31/2023
Committee Referrals
Fiscal Responsibility and Economic Development5/23/2023
Full Bill Text
No bill text available