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HB37 Alabama 2013 Session

Updated Feb 27, 2026
Notable

Summary

Primary Sponsor
Ron Johnson
Ron Johnson
Republican
Session
Regular Session 2013
Title
Talladega Co., food pantries, exempt from state, county, and municipal sales and use taxes under certain conditions
Summary

HB37 would exempt Talladega County food pantries that distribute food for charitable purposes from all state, county, and municipal sales and use taxes, under specified conditions.

What This Bill Does

If enacted, the bill would exempt Talladega County food pantries from state, county, and municipal sales and use taxes on purchases and distributions of food and related items used for charitable purposes. To qualify, a pantry must have 501(c)(3) status and must not pay salaries or reimburse any person for duties related to its charitable operations. It defines a food pantry as a charitable nonprofit that distributes food without charge for charitable purposes and repeals conflicting laws. The exemption would take effect on the first day of the third month after the bill becomes law.

Who It Affects
  • Talladega County food pantries that distribute food for charitable purposes would receive a sales and use tax exemption on their purchases and distributions of food and related items (subject to the specified conditions).
  • State, county, and municipal tax authorities in Alabama would be affected by the exemption, potentially losing tax revenue from qualifying Talladega County food pantries and being responsible for administering the exemption under the bill.
Key Provisions
  • Defines 'food pantry' as a charitable, nonprofit organization that collects, purchases, or distributes food and related items for distribution without charge for charitable purposes.
  • Exempts Talladega County food pantries from all state, county, and municipal sales and use taxes on the purchase or distribution of food and related items for charitable purposes, provided the pantry has 501(c)(3) status and pays no salaries or expense reimbursements for duties related to its charitable operations.
  • Repeals laws or parts of laws that conflict with this act.
  • Sets the exemption to take effect on the first day of the third month after the bill 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

Bill Actions

H

Delivered to Governor at 11:59 p.m. on May 20, 2013.

H

Assigned Act No. 2013-442.

H

Clerk of the House Certification

S

Signature Requested

H

Enrolled

H

Passed Second House

S

Motion to Read a Third Time and Pass adopted Roll Call 1220

S

Third Reading Passed

S

Read for the second time and placed on the calendar

S

Whatley to table Smitherman motion to rerefer adopted Roll Call 581

S

Smitherman motion to rerefer

S

Read for the first time and referred to the Senate committee on Local Legislation No. 1

H

Engrossed

H

Motion to Read a Third Time and Pass adopted Roll Call 646

H

Motion to Adopt adopted Roll Call 645

H

Ways and Means Education Amendment Offered

H

Third Reading Passed

H

Read for the second time and placed on the calendar 1 amendment

H

Read for the first time and referred to the House of Representatives committee on Ways and Means Education

Bill Text

Votes

Motion to Adopt

April 18, 2013 House Passed
Yes 75
No 10
Abstained 1
Absent 18

Motion to Read a Third Time and Pass

April 18, 2013 House Passed
Yes 93
No 2
Absent 9

Whatley to table Smitherman motion to rerefer

April 26, 2013 Senate Passed
Yes 17
No 7
Absent 11

Motion to Read a Third Time and Pass

May 23, 2013 Senate Passed
Yes 16
Abstained 11
Absent 8

Documents

Source: Alabama Legislature