SB109 Alabama 2011 Session

Summary

Primary Sponsor

Arthur OrrSenator

Republican

Session

Regular Session 2011

Title

Food, defined in the Federal Special Supplemental Nutrition Program for Women, Infants, and Children, WIC, counties and municipalities authorized to exempt local sales tax on

Summary

SB109 would let counties or municipalities in Alabama exempt the local sales tax on food, either fully or partially, by a majority vote.

What This Bill Does

If enacted, a county commission or city governing body could pass a resolution or ordinance to exempt all or part of the local sales tax on food. The foods eligible for exemption would be defined as food under the WIC program or as defined locally by the county or city. The exemption would need a majority of affirmative votes at a regularly scheduled meeting. The change would take effect immediately after the governor signs it into law or as it otherwise becomes law.

Who It Affects

• Residents and businesses in counties that choose to exempt the local sales tax on food would pay less local tax on food purchases.
• Residents and businesses in municipalities (cities/towns) that choose to exempt the local sales tax on food would pay less local tax on food purchases.

Key Provisions

• A county commission or municipal governing body may elect to exempt the local sales tax on food, in whole or in part, by resolution or ordinance.
• The food covered by the exemption is defined for WIC purposes (42 U.S.C. § 1771 et seq.) or by the respective local government.
• The exemption requires a majority affirmative vote at a regularly scheduled meeting.
• The act takes effect immediately after passage and governor's approval (or when it becomes law by other means).

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