SB121 Alabama 2015 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2015

Title

Lord Wedgwood Charity, Inc., exempt from all state, county, and municipal sales and use taxes and lodging taxes

Summary

The bill would exempt the Lord Wedgwood Charity, Inc. from all state, county, and municipal sales and use taxes and lodging taxes in Alabama.

What This Bill Does

It adds an exemption so the Lord Wedgwood Charity, Inc. does not have to pay or collect state, county, or municipal sales and use taxes and lodging taxes. The exemption applies to taxes at the state, county, and municipal levels. It also repeals any laws that conflict with this exemption. The exemption would take effect on the first day of the third month after the bill is passed and approved by the Governor.

Who It Affects

• Lord Wedgwood Charity, Inc. — would be exempt from paying and collecting state, county, and municipal sales and use taxes and lodging taxes.
• State and local tax authorities — could receive less tax revenue from this entity due to the exemption.

Key Provisions

• Section 1: The Lord Wedgwood Charity, Inc. is exempt from paying or collecting any state, county, or municipal sales and uses taxes and lodging taxes.
• Section 2: Any laws or parts of laws that conflict with this act are repealed.
• Section 3: The act becomes effective on the first day of the third month following its passage and approval by the Governor, or otherwise becoming 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