HB352 Alabama 2011 Session

Summary

Primary Sponsor

Richard J. Laird

Independent

Session

Regular Session 2011

Title

Chattahoochee Humane Society, exempt from state, county, and municipal ad valorem and sales and use tax

Description

Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local ad valorem, sales, and use taxes.

This bill would exempt the Chattahoochee Humane Society from any state, county, and municipal ad valorem, sales, and use taxes.

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Subjects

Taxation