SB96 Alabama 2014 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Tom Whatley
Republican
Co-Sponsor: Dick Brewbaker
Session: Regular Session 2014
Title: Private schools, colleges, universities, sale of tangible property, including lunches sold within school buildings continue to be exempt from state and local sales and use taxes, Secs. 40-23-4, 40-23-62 am'd.
Summary: SB96 reaffirm and retroactively apply Alabama sales tax exemptions for private schools, colleges, and universities on sales of tangible property and for lunches served in school buildings.
What This Bill Does
The bill confirms that the gross proceeds from sales of tangible personal property to private schools, colleges, and universities in Alabama remain exempt from state and local sales and use taxes, including related storage, use, or consumption. It also preserves the exemption for lunches sold to school children within school buildings, applicable to both public and private schools. The retroactive provision means the exemption applies to open tax periods, with no refunds for periods before the act's effective date, and it amends Sections 40-23-4 and 40-23-62 to reflect these changes.

Who It Affects
Private schools, colleges, and universities in Alabama would continue to be exempt from state and local sales and use taxes for gross proceeds from sales and for storage, use, or other consumption of tangible property, including meals sold within school facilities.
School children in Alabama (both public and private) would have lunches sold in school buildings exempt from state and local sales and use taxes.

Key Provisions
Retroactively clarifies and confirms that private schools, colleges, and universities in Alabama are exempt from state and local sales and use taxes on gross proceeds from sales of tangible property and on storage, use, or consumption of such property, aligning with Act 371 of the 1959 Regular Session.
Retroactively confirms that lunches sold to school children within school buildings are exempt from state and local sales and use taxes, for both public and private schools.
Applies to open tax periods and periods where final or preliminary assessments could be entered; no refunds for periods prior to the act's effective date.
Amends 40-23-4 and 40-23-62 to implement these exemptions and retroactive effective date.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Sales and Use Tax