SB39 Alabama 2014 Session

Summary

Primary Sponsor

Tom Whatley

Republican

Co-Sponsor

Dick Brewbaker

Session

Regular Session 2014

Title

Taxation, exempt private schools from sales and use tax

Summary

SB39 would exempt private schools in Alabama from paying and from collecting state, county, and municipal sales and use taxes on purchases of tangible personal property.

What This Bill Does

If passed, private schools would not have to pay sales tax on purchases of tangible personal property, and they would not collect sales tax from vendors selling those items to them. The exemption covers state, county, and municipal sales and use taxes. The bill also defines what counts as a private school and clarifies that tangible personal property is defined by existing law.

Who It Affects

• Private schools in Alabama, which would not pay or collect sales and use taxes on purchases of tangible personal property.
• Sellers and vendors that supply tangible personal property to private schools, who would no longer collect sales tax from those transactions.

Key Provisions

• Exempts private schools from paying or collecting state, county, and municipal sales and use taxes on purchases of tangible personal property.
• Defines private schools as non-nursery, non-day care, and non-home-school institutions located in Alabama that offer conventional and traditional courses similar to public schools.
• Uses the existing statutory definition of tangible personal property (as defined in Section 40-12-220(8)) for applicability of the exemption.
• Effective date: becomes law on the first day of the third month following its passage and governor's approval.

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