HB434 Alabama 2014 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Mark Tuggle
Republican
Co-Sponsors: Terri Collins Donnie Chesteen Steve McMillan Bill Poole Mac Buttram Mary Sue McClurkin
Session: Regular Session 2014
Title: Sales tax exemption under certain conditions, effective date modified, Act 2013-443, 2013 Reg. Sess., am'd.; Sec. 40-9-39.1 am'd.
Summary: HB434 moves up the effective date of the sales tax exemption under Act 2013-443 from October 1, 2014 to August 1, 2014.
What This Bill Does
It changes the start date for the sales tax exemption established in Act 2013-443 (Section 40-9-39.1) to August 1, 2014. This means the exemption could apply earlier than previously scheduled. The act itself becomes effective immediately once signed by the Governor or when it becomes law.

Who It Affects
Taxpayers and businesses eligible for the Act 2013-443 sales tax exemption, who would be able to rely on the exemption starting August 1, 2014 instead of October 1, 2014.
Alabama Department of Revenue and local tax officials, who administer and enforce the sales tax exemption and will apply the earlier exemption date in records and remittances.

Key Provisions
The effective date of Act 2013-443 (Section 40-9-39.1) is changed from October 1, 2014 to August 1, 2014.
This act becomes effective immediately upon passage and approval by the Governor, or 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