HB399 Alabama 2015 Session

Summary

Primary Sponsor

Mark Tuggle

Republican

Session

Regular Session 2015

Title

Tax exemption, Children's Harbor, Inc., exempt from state, county, and municipal sales and use taxes, Sec. 40-23-5 am'd.

Summary

HB399 would exempt Children's Harbor, Inc. from state, county, and municipal sales and use taxes in Alabama.

What This Bill Does

HB399 would amend Section 40-23-5 to add Children's Harbor, Inc. to the list of entities exempt from paying state, county, and municipal sales and use taxes. If enacted, Children's Harbor, Inc. would not owe those taxes on eligible purchases and activities in Alabama. The exemption is included in subsection (s) of Section 40-23-5 as part of a broader set of exemptions for nonprofit and related organizations. The law would take effect on the first day of the third month after passage and governor approval.

Who It Affects

• Children's Harbor, Inc. — would be exempt from paying state, county, and municipal sales and use taxes.
• State and local governments (state, county, and municipal) — could collect less sales tax revenue from this organization’s eligible transactions.

Key Provisions

• Adds Children's Harbor, Inc. to the exemptions list in Section 40-23-5, making it exempt from state, county, and municipal sales and use taxes.
• The exemption for Children's Harbor, Inc. is placed in subsection (s) of Section 40-23-5.
• Effective date: the first day of the third month after the bill becomes law (and governor signs).
• Overall effect: expands tax exemptions for nonprofit organizations by including Children's Harbor, Inc. among those exempt from sales and use taxes.

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