SB338 Alabama 2010 Session

Summary

Primary Sponsor

T.D. “Ted” Little

Democrat

Session

Regular Session 2010

Title

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

Summary

The bill would exempt Reeltown Youth Baseball League, Incorporated from state, county, and municipal sales and use taxes.

What This Bill Does

It would remove the obligation for the Reeltown Youth Baseball League, Incorporated to pay sales taxes on its purchases and activities, and it would remove its duty to collect sales tax from customers. The exemption would apply to all state, county, and municipal sales and use taxes. 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 — would be exempt from paying and collecting any state, county, and municipal sales and use taxes.
• State, county, and municipal tax authorities — would not collect taxes from this organization, which could reduce tax revenue from this entity.

Key Provisions

• Exempts Reeltown Youth Baseball League, Incorporated from paying or collecting any state, county, and municipal sales and use taxes.
• Effective date: the first day of the third month following its passage and approval by the Governor, or its becoming law without 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