HB43 Alabama 2014 Session

Summary

Primary Sponsor

Jim McClendon

Republican

Co-Sponsors

Randy WoodMack N. ButlerDickie Drake

Session

Regular Session 2014

Title

St. Clair Co., food pantry, sales and use tax exemption from state, county, and municipal taxes

Summary

HB43 would exempt certain St. Clair County food pantries from state, county, and municipal sales and use taxes on food and related items distributed for charitable purposes, if they meet specific conditions.

What This Bill Does

It would grant a sales and use tax exemption to designated St. Clair County food pantries on purchases and distributions of food and related items used for charitable purposes. Exemption applies only to pantries that are nonprofit, have 501(c)(3) tax-exempt status, and pay no salaries or expenses for duties related to their charitable work. The bill names four pantries in St. Clair County—Christian Love Pantry, Argo Community Food Bank, Fish and Loaves Ministry, and Shepherds Supply, Inc.—as eligible entities. If enacted, it would repeal conflicting laws and take effect on the first day of the third month after passage and governor approval.

Who It Affects

• The four named St. Clair County food pantries (Christian Love Pantry, Argo Community Food Bank, Fish and Loaves Ministry, Shepherds Supply, Inc.) that meet the criteria, allowing them to avoid state, county, and municipal sales and use taxes on food-related items used charitably.
• Other qualifying food pantries in St. Clair County that meet the same criteria would also receive the tax exemption.

Key Provisions

• Exempts from all state, county, and municipal sales and use taxes the purchase or distribution of food and food-related items by the listed St. Clair County food pantries for charitable purposes, under the specified conditions.
• Defines 'food pantry' as a charitable nonprofit that collects, purchases, or accumulates food for distribution without charging for charitable purposes.
• Requires the pantry to hold 501(c)(3) tax-exempt status and to pay no salary or expenses for duties related to its charitable operations.
• Names the exempt entities: Christian Love Pantry, Argo Community Food Bank, Fish and Loaves Ministry, and Shepherds Supply, Inc., in St. Clair County.
• Section 2 repeals any laws that conflict with this act.
• Section 3 sets the act’s effective date as the first day of the third month after it is passed and approved 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

St. Clair County