HB403 Alabama 2011 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Rod Scott
Democrat
Session: Regular Session 2011
Title: Alabama Alliance of Boys and Girls Clubs exempt from state, county, and municipal sales and use tax
Summary: HB403 would exempt the Alabama Alliance of Boys and Girls Clubs from all state, county, and municipal sales and use taxes.
What This Bill Does
It would remove the organization's obligation to pay sales and use taxes on purchases and to collect sales taxes on its own sales or activities. The exemption would apply to state, county, and municipal taxes. If enacted, the exemption could reduce tax revenues for state and local governments.

Who It Affects
Alabama Alliance of Boys and Girls Clubs: would be exempt from paying and collecting state, county, and municipal sales and use taxes.
State, county, and municipal tax authorities: could see reduced sales and use tax revenues from this organization.

Key Provisions
Section 1: The Alabama Alliance of Boys and Girls Clubs is exempted from paying or collecting any state, county, and municipal sales and use taxes.
Section 2: The act becomes effective on 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 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