HB372 Alabama 2010 Session

Summary

Primary Sponsor

Betty Carol Graham

Democrat

Session

Regular Session 2010

Title

Reeltown Youth Baseball League, Inc., exempt from state, county, and municipal sales and use tax

Summary

This bill would exempt Reeltown Youth Baseball League, Incorporated from all state, county, and municipal sales and use taxes in Alabama.

What This Bill Does

If enacted, Reeltown Youth Baseball League, Incorporated would not have to pay state, county, or municipal sales and use taxes. The league would also not be required to collect sales or use taxes on taxable transactions it makes or engages in. The exemption would take effect on the first day of the third month after the bill is passed and approved by the Governor, or otherwise becomes law.

Who It Affects

• Reeltown Youth Baseball League, Incorporated — gains exemption from paying and collecting state, county, and municipal sales and use taxes.
• State, county, and municipal tax authorities and the broader tax base — would lose potential tax revenue from this organization due to the exemption.

Key Provisions

• Section 1: Exempts Reeltown Youth Baseball League, Incorporated from paying or collecting any state, county, and municipal sales and use taxes.
• Section 2: The act becomes effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming 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