SB211 Alabama 2013 Session

Summary

Primary Sponsor

Vivian Davis FiguresSenator

Democrat

Co-Sponsors

George M. “Marc” KeaheyRusty Glover

Session

Regular Session 2013

Title

Taxation, tax exemption for Class 1-5 municipalities cultural districts

Summary

This bill would create a sales tax exemption for the sale of original works of art in cultural districts within certain Alabama municipalities.

What This Bill Does

It would exempt from Alabama sales tax the sale of original works of art sold in a cultural district located in Class 1-5 municipalities or in municipalities with an incorporated arts council or main street program. It also requires the Alabama State Council on the Arts to develop standard criteria for establishing cultural districts and to define key terms such as 'cultural district' and 'original work of art'. The act would take effect for the fiscal year starting October 1, 2013 and continue thereafter.

Who It Affects

• Artists, galleries, and other sellers of original works of art within designated cultural districts in Class 1-5 municipalities or municipalities with arts councils or main street programs, who would not charge sales tax on qualifying sales.
• Consumers and collectors purchasing original works of art in those cultural districts, who would pay no sales tax on eligible purchases.
• Local governments and nonprofit organizations in eligible municipalities that designate and manage cultural districts (e.g., municipalities with incorporated arts councils or main street programs) and the Alabama State Council on the Arts, which would set criteria for districts.

Key Provisions

• Exempts the sale of an original work of art in a cultural district from Alabama sales tax levied under Title 40, Chapter 23, for eligible municipalities.
• Authorizes the Alabama State Council on the Arts to develop standard criteria for establishing cultural districts and to define terms such as 'cultural district' and 'original work of art'; specifies applicability to Class 1-5 municipalities and municipalities with incorporated arts councils or main street programs; sets the effective date for fiscal year beginning October 1, 2013.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation