HB103 Alabama 2013 Session

Summary

Primary Sponsor

Jim Patterson

Republican

Co-Sponsor

Mike Ball

Session

Regular Session 2013

Title

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

Summary

HB103 would exempt thrift shops located on Alabama military installations from state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, thrift shops on military installations would no longer have to collect or pay state, county, and municipal sales and use taxes. This change effectively removes these taxes from purchases made at those shops. The exemption would take effect on the first day of the third month after the bill is passed and approved by the Governor.

Who It Affects

• Thrift shops located on military installations in Alabama—would be exempt from collecting and paying state, county, and municipal sales and use taxes.
• State, county, and municipal tax authorities in Alabama would lose tax revenue from these shops.
• Customers shopping at these thrift shops would pay prices that do not include sales tax.

Key Provisions

• Exempts thrift shops located on military installations in Alabama from paying or collecting any state, county, and municipal sales and use taxes.
• The exemption applies to both the collection of taxes by sellers and the payment of taxes by buyers.
• Effective date: the first day of the third month following passage and governor 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