HB596 Alabama 2014 Session

Summary

Primary Sponsor

John F. Knight Jr

Democrat

Co-Sponsors

Thad McClammyRon JohnsonLaura HallChris EnglandAdline ClarkeJames E. BuskeyBarbara Bigsby BoydJoe HubbardNapoleon BracyJohn RobinsonRod ScottOliver RobinsonPebblin W. WarrenMarcel BlackRichard LindseyMerika ColemanJuandalynn GivanBerry ForteArtis McCampbellRalph HowardElaine BeechDarrio MeltonMary MooreSteve HurstPatricia ToddMike Millican

Session

Regular Session 2014

Title

Taxation, certain foods exempt from sales and use tax annually at start of the season of Lent and ending last day of season

Summary

HB596 would temporarily exempt certain foods from Alabama's state sales tax during Lent, with local governments allowed to grant the same exemption for their own taxes during the same period.

What This Bill Does

It exempts foods defined for SNAP from the state sales and use tax during Lent, from 12:01 a.m. on the first day of Lent to 11:59 p.m. on the last day. Counties or municipalities may also exempt local sales and use taxes for the same period if they pass a resolution or ordinance, but only for Lent. The Department of Revenue would set rules and a list of qualifying items, and the definition of 'food' would follow SNAP unless the federal definition changes, in which case the legislature would define a new one.

Who It Affects

• Consumers in Alabama who buy qualifying foods during Lent, who would pay no state tax (and possibly no local tax if their locality adopts the exemption).
• State and local government entities (Department of Revenue and local governments) responsible for implementing, administering, and enforcing the exemption, including rulemaking and exemptions adopted by local jurisdictions.

Key Provisions

• State tax exemption for defined foods during Lent: 12:01 a.m. on the first day of Lent through 11:59 p.m. on the last day of Lent.
• Local option for exemptions: counties or municipalities may exempt similar foods from local sales and use taxes for the same Lent period via resolution or ordinance, limited to Lent.
• Definition of 'food': follows the SNAP definition in 7 U.S.C. §2011 et seq; if SNAP changes, the Legislature will define a new definition by general law.
• Rules and implementation: the Commissioner of the Department of Revenue must promulgate rules, including a list of qualifying articles, ensuring alignment with the Streamlined Sales and Use Tax Agreement.
• Effective date: law becomes effective on the first day of the third month after passage and governor approval, or when it otherwise becomes 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