HB121 Alabama 2014 Session

Summary

Primary Sponsor

Joe Hubbard

Democrat

Session

Regular Session 2014

Title

Taxation, exempt private schools from sales and use tax

Summary

HB121 would exempt private schools in Alabama from sales and use taxes on purchases of tangible personal property.

What This Bill Does

If enacted, private schools would not have to pay state, county, or municipal sales and use taxes on tangible personal property they purchase. They also would not have to collect these taxes when selling tangible personal property. The bill defines private schools as Alabama institutions offering conventional courses similar to public schools, excluding nurseries, day care centers, and home schools, and it applies to tangible personal property as defined by existing law. The exemption would take effect on the first day of the third month after the bill is passed and approved.

Who It Affects

• Private schools in Alabama would be exempt from paying state, county, and municipal sales and use taxes on purchases of tangible personal property and would not be required to collect those taxes on sales of tangible personal property.
• Vendors and suppliers that sell tangible personal property to private schools would no longer collect state, county, and municipal sales and use taxes from private school purchases.

Key Provisions

• Exempts private schools from paying or collecting state, county, and municipal sales and use taxes on the purchase of tangible personal property.
• Defines private schools as Alabama institutions offering conventional, traditional courses similar to public schools, excluding nurseries, day care centers, and home schools.
• Tangible personal property is defined as in Section 40-12-220(8) of the Code.
• Effective date: the first day of the third month following passage and approval (or becoming 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