HB338 Alabama 2014 Session

Summary

Primary Sponsor

Dexter Grimsley

Democrat

Session

Regular Session 2014

Title

Veterans, Disabled American Veterans local chapters providing veteran shuttle services exempt from state and local sales and use taxes, Sec. 40-23-5 am'd.

Summary

HB338 would exempt the Disabled American Veterans' state headquarters and all local DAV chapters from state and local sales and use taxes in Alabama.

What This Bill Does

The bill amends Section 40-23-5 to add the Disabled American Veterans' state headquarters and all local DAV chapters to the list of organizations exempt from paying state, county, or municipal sales and use taxes. This means purchases by these DAV entities would not be taxed by state or local governments. It expands existing tax exemptions to include DAV operations beyond what is currently listed. The act would take effect on the first day of the third month after it is passed and approved by the Governor.

Who It Affects

• Disabled American Veterans (state headquarters and local chapters): would be exempt from paying state and local sales and use taxes on their eligible purchases.
• Vendors and suppliers that sell to these DAV entities: would not collect sales tax from the exempt DAV units for covered purchases, potentially reducing tax revenue from these transactions.

Key Provisions

• Amends §40-23-5 to exempt the Disabled American Veterans' state headquarters and all local DAV chapters from paying any state, county, or municipal sales or use taxes.
• Effective date: the act becomes law on the first day of the third month following its passage and approval by the Governor.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Sales and Use Tax Exemptions