HB242 Alabama 2014 Session

Summary

Primary Sponsor

Mike Ball

Republican

Session

Regular Session 2014

Title

Thrift Shop, Red Stone Arsenal, exempt from state, county, and municipal sales and use tax

Summary

HB242 would exempt thrift shops located on Red Stone Arsenal in Alabama from all state, county, and municipal sales and use taxes.

What This Bill Does

If passed, the bill would remove the obligation for thrift shops on Red Stone Arsenal to pay or collect any state, county, or municipal sales and use taxes. The exemption would apply only to those thrift shops at that location and would reduce or remove the taxes on their sales, potentially lowering prices for customers. The change would take effect on the first day of the third month after passage and governor approval (or when it becomes law by other means).

Who It Affects

• Thrift shops located on Red Stone Arsenal: would be exempt from paying and collecting state, county, and municipal sales and use taxes on their sales.
• State and local governments: could lose tax revenue from sales at thrift shops located on Red Stone Arsenal due to the exemption.

Key Provisions

• Section 1: Exempts any thrift shop located on Red Stone Arsenal in Alabama from paying or collecting any state, county, and municipal sales and use taxes.
• Section 2: The exemption becomes effective on the first day of the third month following its passage and approval by the Governor (or as 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