HB96 Alabama 2013 Session

Summary

Primary Sponsor

John Merrill

Republican

Co-Sponsors

Alan HarperChris England

Session

Regular Session 2013

Title

Taxation, Alabama Choir School exempt from state, county, and municipal sales and use taxes

Summary

HB96 would exempt the Alabama Choir School in Tuscaloosa from all state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, the Alabama Choir School would not have to pay state, county, or local sales and use taxes. The school would also not be responsible for collecting those taxes from customers. The exemption applies to all state, county, and municipal sales and use taxes. The exemption would take effect on the first day of the third month after it passes and is approved by the Governor.

Who It Affects

• The Alabama Choir School in Tuscaloosa would be exempt from paying or collecting any state, county, and municipal sales and use taxes.
• State, county, and municipal tax authorities would no longer collect those taxes from the Alabama Choir School.

Key Provisions

• Exempts the Alabama Choir School in Tuscaloosa from paying or collecting any state, county, and municipal sales and use taxes.
• Effective date: the first day of the third month after passage and approval by the Governor (or when the act 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