HB221 Alabama 2013 Session

Summary

Primary Sponsor

Terri CollinsRepresentative

Republican

Co-Sponsors

Barry MaskChad FincherJames E. BuskeyWes LongDavid SessionsOliver RobinsonRod ScottJamie IsonMary Sue McClurkinMike BallRandy DavisVictor Gaston

Session

Regular Session 2013

Title

Taxation, tax exemption for Class 1-5 municipalities cultural districts

Summary

HB221 would exempt the sale of original works of art sold in designated cultural districts from Alabama sales tax in certain municipalities.

What This Bill Does

The bill creates a sales tax exemption for the sale of original works of art in cultural districts located in Class 1-5 municipalities and in municipalities with an incorporated arts council or main street program. It requires the Alabama State Council on the Arts to develop standard criteria for establishing cultural districts, including that districts be geographically contiguous and rich in cultural resources. It defines what counts as an original work of art and specifies that mass-produced works are not eligible. The exemption would apply starting in the 2013 fiscal year.

Who It Affects

• Artists living in cultural districts, as their sales of original works would be exempt from sales tax.
• Buyers or consumers purchasing original works of art inside cultural districts, who would pay no sales tax on those purchases.
• Municipalities that are Class 1-5 or have an incorporated arts council or main street program, which would designate cultural districts and implement the tax exemption within those districts.

Key Provisions

• Section 3: The sale of an original work of art in a cultural district within the eligible municipalities is exempt from sales tax.
• Section 2: The Alabama State Council on the Arts must develop criteria for establishing a cultural district, including contiguity and cultural resources important to the community; defines 'cultural district' and 'original work of art' with examples and excludes mass-produced works.
• Section 1: The act applies only to Class 1-5 municipalities and municipalities with an incorporated arts council or main street program.
• Section 6: The act becomes effective for the fiscal year starting October 1, 2013.

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