AL HB178

Exempts food pantries in Cullman County from all state, county, and municipal sales and use taxes on purchases of items 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 exempted food pantries to have tax-exempt status under Section 501(c)(3) of the federal Internal Revenue Code.

Requires exempted food pantries to pay no person any salary or expenses for performance of duties related to charitable operations.

Becomes effective September 1, 2024.