HB129 Alabama 2014 Session

Updated Jul 24, 2021

House Bill

Enacted

Current Status

Regular Session 2014

Session

Sponsor

Summary

Primary Sponsor: Mary Sue McClurkin City Council
Republican
Session: Regular Session 2014
Title: Private schools, colleges, universities, sale of tangible property, including lunches sold within school buildings continue to be exempt from state and local sales and use taxes, Secs. 40-23-4, 40-23-62 am'd.
Description: Certain items and organizations are exempted from sales and use taxes in the Code of Alabama 1975.
This bill retroactively clarifies and confirms that the gross proceeds of sales of tangible personal property to, or the storage, use, or other consumption of tangible personal property by, private schools, colleges, and universities located in Alabama continue to be exempt from state and local sales and use tax, as provided in Act 371 of the 1959 Regular Session. Consistent with that act, this bill also retroactively clarifies and confirms that the exemption from sales and use taxes continues to apply to lunches sold to both public and private school children within school buildings.
Subjects: Sales and Use Tax