HB521 Alabama 2013 Session

Summary

Primary Sponsor

John F. Knight Jr

Democrat

Session

Regular Session 2013

Title

Special Olympics Alabama, Incorporated, exempt from state, county, and municipal sales and use tax, Sec. 40-9-12 am'd.

Summary

HB521 would exempt Special Olympics Alabama, Inc. from state, county, and municipal taxes, licenses, fees, and charges.

What This Bill Does

If enacted, Special Olympics Alabama, Inc. would be added to Alabama's list of tax-exempt organizations. Its real and personal property in Alabama used to run its programs would be exempt from state, county, and municipal taxes, licenses, fees, and charges. The exemption applies as long as the organization operates for its programs and not for personal profit, and charges for services or use of property would not defeat the exemption. The bill also requires exempt organizations to pay prepaid taxes on items like gasoline and tobacco at the time of purchase, with refunds handled by the Department of Revenue; the act would take effect on the first day of the third month after passage and governor approval.

Who It Affects

• Special Olympics Alabama, Inc. — would receive exemption from state, county, and municipal taxes, licenses, fees, and charges for its real and personal property used in its programs.
• State and local tax authorities (state, counties, and municipalities) — would no longer collect certain taxes from Special Olympics Alabama, Inc.

Key Provisions

• Adds Special Olympics Alabama, Inc. to the exemptions in Section 40-9-12 from state, county, and municipal taxes, licenses, fees, and charges.
• Exempts Special Olympics Alabama, Inc.’s real and personal property used to conduct its programs from such taxes when used in Alabama for non-profit purposes.
• Includes property of any branch or department of Special Olympics Alabama, Inc. within the exemption and clarifies that related receipts or charges do not count as profit affecting the exemption.
• Requires exempt organizations to pay prepaid retailer taxes (gasoline, tobacco, playing cards, etc.) at purchase, with refunds handled by the Department of Revenue under existing procedures.
• Effective date: the first day of the third month after 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