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AL SB37

Bill

Official Source

Status

Introduced

1/13/2026

Primary Sponsor

Greg Albritton

Click for details

Origin

Senate

2026 Regular Session

AI Summary

  • Alabama residents purchasing tangible personal property in a municipality where they do not live would be exempt from that municipality's sales and use taxes upon showing proof of residency

  • State sales and use taxes would still apply; only municipal-level taxes are affected by the exemption

  • Overrides existing provisions in Section 40-23-4.1 of the Code of Alabama 1975

  • Effective date: September 1, 2026

  • Sponsored by Senator Albritton; referred to Finance and Taxation General Fund Committee

Legislative Description

Local sales and use taxes, exemption for nonresident Alabama taxpayers established

Taxation & Revenue

Last Action

Pending Senate Finance and Taxation General Fund

1/13/2026

Committee Referrals

Finance and Taxation General Fund1/13/2026

Full Bill Text

No bill text available