SB537 Alabama 2010 Session

Summary

Primary Sponsor

Rodger SmithermanSenator

Democrat

Co-Sponsor

Priscilla Dunn

Session

Regular Session 2010

Title

Visionary Ministry, LLC, and the non-profit mentoring program of the church, IPEC, LLC, exempt from state, county, and municipal sales and use tax

Summary

This bill would exempt Visionary Ministry, LLC and the nonprofit mentoring program of the church, IPEC, LLC, from all state, county, and municipal sales and use taxes in Alabama.

What This Bill Does

It removes the obligation for Visionary Ministry, LLC and IPEC, LLC's nonprofit mentoring program to pay or collect any state, county, or municipal sales and use taxes. The exemption would apply to taxes on sales and use across state, county, and local levels. It becomes effective on the first day of the third month after it is passed and approved by the Governor (or becomes law by other means).

Who It Affects

• Visionary Ministry, LLC – exempt from paying and collecting state, county, and municipal sales and use taxes.
• IPEC, LLC nonprofit mentoring program – exempt from paying and collecting state, county, and municipal sales and use taxes.
• Alabama state, county, and municipal governments – may lose tax revenue from these exemptions.
• Taxpayers and businesses in Alabama who interact with these entities may see changes in tax collection relating to these entities.

Key Provisions

• Exempts Visionary Ministry, LLC and the nonprofit mentoring program of IPEC, LLC from paying or collecting any state, county, and municipal sales and use taxes.
• The exemption applies to all 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 otherwise becoming 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