HB291 Alabama 2011 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Mike Hill
Republican
Co-Sponsors: Gregory Canfield Jim McClendon Mary Sue McClurkin April Weaver Kurt Wallace
Session: Regular Session 2011
Title: Alabaster Sports and Entertainment Foundation, exempt from state, county, and municipal sales and use tax
Summary: The bill would fully exempt the Alabaster Sports and Entertainment Foundation from all state, county, and municipal sales and use taxes.
What This Bill Does
It exempts the foundation from paying state, county, and local sales and use taxes. As a result, the foundation would not be taxed on its purchases or taxable activities by state or local governments. The exemption takes effect on the first day of the third month after the bill is passed and signed into law.

Who It Affects
Alabaster Sports and Entertainment Foundation: becomes exempt from all sales and use taxes.
State, county, and municipal tax authorities: could lose tax revenue from the foundation’s activities.

Key Provisions
Exemption from paying or collecting any state, county, and municipal sales and use taxes for the Alabaster Sports and Entertainment Foundation.
Effective date: the exemption begins on the first day of the third month after passage and governor approval (or when the law becomes effective).

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation

Read for the first time and referred to the House of Representatives committee on Ways and Means Education