HB660 Alabama 2010 Session

Summary

Primary Sponsor

Mike Curtis

Democrat

Session

Regular Session 2010

Title

Lauderdale County Association of Volunteer Fire Departments, Inc., exempt from state, county, and municipal sales and use tax

Summary

HB660 would exempt the Lauderdale County Association of Volunteer Fire Departments, Incorporated, from all state, county, and municipal sales and use taxes.

What This Bill Does

If passed, the bill would remove the tax obligation for the association, so it would not have to pay or collect state, county, or local sales and use taxes. Taxing authorities would not receive these taxes from this association. The exemption would take effect on the first day of the third month after the bill is passed and approved by the governor.

Who It Affects

• Lauderdale County Association of Volunteer Fire Departments, Incorporated — would be exempt from paying or collecting any state, county, or municipal sales and use taxes.
• State, county, and local government tax authorities — would lose potential sales and use tax revenue from transactions involving the exempt association.

Key Provisions

• Exempts the Lauderdale County Association of Volunteer Fire Departments, Incorporated, from paying or collecting all state, county, and municipal sales and use taxes.
• Effective date: the act becomes law on the first day of the third month after its passage and governor's approval.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation