HB512 Alabama 2013 Session

Summary

Primary Sponsor

Lesley Vance

Republican

Session

Regular Session 2013

Title

Chattahoochee River, guided rafting trips, sales, use and leasing, tax exemption, Sec. 40-9-25.19 added

Summary

HB512 would exempt the gross receipts from guided rafting trips on the Chattahoochee River from state, county, and municipal sales, use, and lease or rental taxes.

What This Bill Does

Adds a new section to Alabama law (40-9-25.19) that creates a tax exemption for all receipts from guided rafting trips on the Chattahoochee River. The exemption covers the total trip price including guide services, food, equipment, transportation to/from the river, and related goods and services. It would affect tax collection at the state and local level by removing sales, use, and rental taxes on these transactions, and it would repeal conflicting laws. The measure becomes effective immediately after it is passed and approved by the Governor (or becomes law by other means).

Who It Affects

• Alabama-based guided rafting businesses operating on the Chattahoochee River would no longer collect state, county, or municipal sales/use/lease taxes on trip receipts.
• Customers paid for guided rafting trips on the Chattahoochee River would pay no state or local sales/use taxes on those charges.

Key Provisions

• Adds Section 40-9-25.19 to exempt gross receipts or gross proceeds of guided rafting trips on the Chattahoochee River from all state, county, and municipal sales, use, and lease or rental taxes.
• Exemption applies to receipts allocable to guide services, food and equipment, transportation to and from the river, and related goods, activities, and services.
• Repeals laws or parts of laws that conflict with the act.
• Effective immediately after passage and governor approval, or becoming law otherwise.

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