SB10 Alabama 2015 Session

Summary

Primary Sponsor

Cam Ward

Republican

Session

Regular Session 2015

Title

Mitchell's Place, Inc., exempt from sales and use taxes

Summary

SB10 would exempt Mitchell's Place, Inc. from all state, county, and municipal sales and use taxes.

What This Bill Does

If passed, Mitchell's Place, Inc. would be exempt from paying any state, county, or municipal sales and use taxes and would not be allowed to collect those taxes from customers. The exemption would apply to all such taxes at all government levels. The measure would take effect on the first day of the third month after it passes and the Governor signs it.

Who It Affects

• Mitchell's Place, Inc. would be exempt from paying and from collecting state, county, and municipal sales and use taxes.
• State and local governments would lose potential tax revenue from Mitchell's Place because the exemption applies to taxes that would normally be collected.

Key Provisions

• Exempts Mitchell's Place, Inc. from paying or collecting any state, county, and municipal sales and use taxes.
• Effective date: the first day of the third month following passage and Governor approval (or becoming law by other means).

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