SB212 Alabama 2010 Session

Summary

Primary Sponsor

Arthur OrrSenator

Republican

Session

Regular Session 2010

Title

Food, counties and municipalities authorized to exempt local sales tax on

Summary

The bill would let counties or municipalities exempt all or part of the local sales tax on food.

What This Bill Does

If approved, a county commission or municipal governing body could pass a resolution or ordinance to exempt the local sales tax on food, either entirely or as a specified percentage. The definition of 'food' for the exemption could follow the federal Food Stamp Act or a local definition. The exemption would require a majority vote at a regularly scheduled meeting. The measure would take effect immediately after passage and approval by the Governor (or otherwise become law).

Who It Affects

• Residents and shoppers in counties or municipalities that choose to adopt the exemption would pay less local sales tax on food.
• Food retailers and sellers in those areas would collect less local sales tax on food, affecting their tax collections.

Key Provisions

• Authority and method: counties and municipalities may elect to exempt all or part of the local sales tax on food by resolution or ordinance, using the Food Stamp Act definition of 'food' or a locally defined definition.
• Approval and effective date: exemption must be approved by a majority of affirmative votes at a regularly scheduled meeting; the exemption takes effect immediately after passage and Governor's approval (or otherwise becomes law).

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