HB208 Alabama 2014 Session

Summary

Primary Sponsor

Mike Ball

Republican

Session

Regular Session 2014

Title

Thrift Shops located on military installation in Alabama, exempt from state, county, and municipal sales and use tax

Summary

HB208 would exempt thrift shops located on Alabama military installations from all state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, thrift shops on military installations in Alabama would not have to collect or pay state, county, or local sales and use taxes. This would effectively remove the tax burden on customers buying items at those thrift shops. The exemption would take effect on the first day of the third month after the bill passes and is approved by the Governor.

Who It Affects

• Thrift shop operators located on military installations in Alabama — exempted from collecting and paying state, county, and municipal sales and use taxes.
• State and local governments (state, county, and municipal) — would lose sales and use tax revenue from these thrift shops.

Key Provisions

• Exempts any thrift shop located on a military installation in Alabama from paying or collecting any state, county, and municipal sales and use taxes.
• Effective date: the act becomes effective on the first day of the third month following its passage and approval by the Governor, or its otherwise 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