SB92 Alabama 2015 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2015

Title

Birmingham Children's Theatre, taxation, exempt from state, county, and municipal sales and use tax

Summary

SB92 would exempt Birmingham Children's Theatre from all state, county, and municipal sales and use taxes.

What This Bill Does

The bill would remove the theatre's obligation to pay state, county, and municipal sales and use taxes and would prevent the theatre from collecting these taxes from purchasers, including on ticket sales. This exemption applies to all related state and local sales and use taxes. In effect, the theatre would operate without these taxes affecting its purchases or its customers' payments.

Who It Affects

• Birmingham Children's Theatre — would be fully exempt from paying and collecting state, county, and municipal sales and use taxes, potentially reducing costs and the tax portion of ticket prices.
• State and local tax authorities in Alabama — would lose expected sales and use tax revenue from the theatre and its customers.

Key Provisions

• Exemption: The Birmingham Children's Theatre is exempted from paying or collecting any state, county, and municipal sales and use taxes.
• Effective date: The act becomes effective on the first day of the third month following its passage and approval (or 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