HB371 Alabama 2010 Session

Summary

Primary Sponsor

Joe Hubbard

Democrat

Session

Regular Session 2010

Title

Alabama Kiwanis Foundation and Alabama Kiwanis Foundation dba Jean Dean RIF exempt from state, county, and municipal sales and use tax

Summary

Exempts the Alabama Kiwanis Foundation and the Alabama Kiwanis Foundation dba Jean Dean RIF from all state, county, and municipal sales and use taxes, retroactively to January 1, 2007.

What This Bill Does

The bill would exempt the Alabama Kiwanis Foundation and the Alabama Kiwanis Foundation dba Jean Dean RIF from paying state, county, and municipal sales and use taxes. It would also exempt them from collecting these taxes if they are retailers. The exemption is retroactive to January 1, 2007, and would take effect once the bill becomes law.

Who It Affects

• Alabama Kiwanis Foundation – would not owe state, county, or municipal sales and use taxes and would not be required to collect them.
• Alabama Kiwanis Foundation dba Jean Dean RIF – would not owe state, county, or municipal sales and use taxes and would not be required to collect them.

Key Provisions

• Exempts the Alabama Kiwanis Foundation and the Alabama Kiwanis Foundation dba Jean Dean RIF from paying or collecting any state, county, and municipal sales and use taxes.
• Provides for a retroactive effective date to January 1, 2007; the exemption takes effect after the bill is passed and approved by the Governor (or becomes law).

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation