HB7 Alabama 2010 Session

Summary

Primary Sponsor

Joseph C. Mitchell

Democrat

Session

Regular Session 2010

Title

Bayou La Batre Clinic, Inc., exempt from state, county, and municipal sales and use tax, property owned and used by exempt from state, county, and local ad valorem tax

Summary

HB7 would exempt Bayou La Batre Clinic, Incorporated from all state, county, and municipal sales and use taxes, and exempt its property from all state, county, and local ad valorem taxes.

What This Bill Does

If passed, the clinic would not have to pay sales and use taxes, and it would not have to collect those taxes from customers. The clinic's property that it owns and uses would be permanently exempt from ad valorem taxes by state, county, and local governments. As a result, state and local tax authorities would lose tax revenue related to the clinic.

Who It Affects

• Bayou La Batre Clinic, Incorporated would be exempt from paying or collecting state, county, and municipal sales and use taxes, and its property would be exempt from state, county, and local ad valorem taxes
• State and local government tax authorities (state government, counties, and municipalities) would lose tax revenue from these exemptions

Key Provisions

• Section 1(a): Exempts Bayou La Batre Clinic, Incorporated from paying or collecting any state, county, and municipal sales and use taxes.
• Section 1(b): Exempts all property owned and used by Bayou La Batre Clinic, Incorporated from state, county, and local ad valorem taxes.
• Section 2: Effective date: the act becomes law on the first day of the third month after 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