HB169 Alabama 2012 Session

Summary

Primary Sponsor

Mac McCutcheon

Republican

Co-Sponsors

Mike BallHoward SanderfordPhil WilliamsJim PattersonWayne Johnson

Session

Regular Session 2012

Title

Thrift Shops located on military installation in Alabama, exempt from state, county, and municipal sales and use tax

Summary

HB169 would exempt thrift shops located on Alabama military installations from all state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, thrift shops on Alabama military installations would not have to pay or collect state, county, or local sales and use taxes. This could lower prices for customers at those shops and reduce tax revenue for state and local governments from these sales. The exemption applies to all such taxes and becomes effective after a set period following passage and governor approval.

Who It Affects

• Thrift shops located on military installations in Alabama (exempt from collecting and paying sales and use taxes)
• State, county, and municipal tax authorities (would lose tax revenue from transactions at these thrift shops)

Key Provisions

• Exempts thrift shops on Alabama military installations from paying or collecting any state, county, and municipal sales and use taxes.
• Effective date: the exemption takes effect on the first day of the third month after the bill is passed and approved by the Governor, or otherwise becomes 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