Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes
This bill would exempt the Birmingham Botanical Gardens from any state, county, and municipal sales and use taxes
To exempt the Birmingham Botanical Gardens from the payment of all state, county, and municipal sales and use taxes.
|May 14, 2015||S||Read for the first time and referred to the Senate committee on Finance and Taxation Education|
|Bill Text||SB474 Alabama 2015 Session - Introduced|