HB70 Alabama 2014 Session

Summary

Primary Sponsor

Richard Baughn

Republican

Session

Regular Session 2014

Title

Taxation, Alabama Constable Association, local constable association, exempt from any state, county, and municipal sales and use taxes

Summary

HB70 would exempt the Alabama Constable Association and each local constable association from all state, county, and municipal sales and use taxes.

What This Bill Does

The bill would remove both the obligation to pay and the obligation to collect state, county, and municipal sales and use taxes for the Alabama Constable Association and each local constable association. This means purchases by these associations would not be taxed by state or local tax laws, and they would not collect those taxes on sales. The exemption applies to taxes at all government levels and has a defined effective date after the bill becomes law.

Who It Affects

• Alabama Constable Association – would be exempt from paying and collecting state, county, and municipal sales and use taxes
• Local constable associations – would be exempt from paying and collecting state, county, and municipal sales and use taxes

Key Provisions

• Section 1: The Alabama Constable Association and each local constable association are exempted from paying or collecting any state, county, and municipal sales and use taxes.
• Section 2: This act becomes effective on the first day of the third month following its passage and approval by the Governor, 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