SB102 Alabama 2015 Session

Summary

Primary Sponsor

Rusty Glover

Republican

Session

Regular Session 2015

Title

Taxation, exempt certain chapters of Arc of Alabama from sale and use tax

Summary

The bill would grant tax exemptions to Arc of Alabama local chapters that lose United Way status, but only after local government approval.

What This Bill Does

It adds a new rule: if a local Arc of Alabama chapter loses United Way status on or after January 1, 2015, that chapter would be exempt from state sales and use taxes and its property would be exempt from state ad valorem taxes. Exemptions from county and municipal taxes would require an official local government resolution to take effect, and the chapter must provide notification of the status change. The exemptions would take effect only after the local government approves the resolution; the act becomes law once the governor signs it.

Who It Affects

• Local chapters of The Arc of Alabama that lose United Way status: would be exempt from state sales and use taxes, and their property would be exempt from state ad valorem taxes (and potentially from county/municipal taxes if local approval is given).
• Local governments (county and municipal officials) and tax authorities: must approve the local resolution to grant county/municipal tax exemptions and handle the required notification.

Key Provisions

• Adds Section 40-9-25.19 to exempt Arc of Alabama local chapters that lose United Way status from state sales and use taxes and exempt their property from state ad valorem taxation, effective for chapters meeting the criteria as of January 1, 2015.
• County and municipal tax exemptions require approval by resolution of the local governing body and a filing/notifying of the status change by the chapter.
• The exemption for county/municipal taxes becomes effective only after local approval and notification. The act becomes effective immediately upon governor’s approval (or when it 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