AL SB181

Exempts food pantries in Cullman County from 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 for charitable purposes.

Requires food pantries to have federal tax-exempt status under Internal Revenue Code Section 501(c)(3) and prohibits paying any person salary or expenses for duties related to charitable operations.

Becomes effective October 1, 2024.