HB118 Alabama 2012 Session

Summary

Primary Sponsor

Merika ColemanSenator

Democrat

Session

Regular Session 2012

Title

Community Action Association of Alabama exempt from state, county, and municipal sales and use tax

Summary

HB118 would exempt the Community Action Association of Alabama from all state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, the Community Action Association of Alabama would not have to pay state, county, or municipal sales and use taxes. It also would not be required to collect these taxes from customers. The exemption applies to all such taxes, with the effective date on the first day of the third month after the bill becomes law.

Who It Affects

• Community Action Association of Alabama — becomes exempt from paying and collecting state, county, and municipal sales and use taxes.
• State, county, and municipal tax authorities — would no longer collect sales and use taxes from this association, which could affect tax revenue from this entity.

Key Provisions

• Section 1: The Community Action Association of Alabama 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 the Governor's approval.

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