HB37 Alabama 2013 Session
Summary
- Primary Sponsor
Ron JohnsonRepublican- 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 DoesIf 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 ProvisionsAI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.- 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.
- Subjects
- Taxation
Bill Actions
Delivered to Governor at 11:59 p.m. on May 20, 2013.
Assigned Act No. 2013-442.
Clerk of the House Certification
Signature Requested
Enrolled
Passed Second House
Motion to Read a Third Time and Pass adopted Roll Call 1220
Third Reading Passed
Read for the second time and placed on the calendar
Whatley to table Smitherman motion to rerefer adopted Roll Call 581
Smitherman motion to rerefer
Read for the first time and referred to the Senate committee on Local Legislation No. 1
Engrossed
Motion to Read a Third Time and Pass adopted Roll Call 646
Motion to Adopt adopted Roll Call 645
Ways and Means Education Amendment Offered
Third Reading Passed
Read for the second time and placed on the calendar 1 amendment
Read for the first time and referred to the House of Representatives committee on Ways and Means Education
Bill Text
Votes
Motion to Read a Third Time and Pass
Whatley to table Smitherman motion to rerefer
Motion to Read a Third Time and Pass
Documents
Source: Alabama Legislature