SB94 Alabama 2015 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2015

Title

Taxation, Trips for Kids, exempt from state, county, and municipal sales and use taxes

Summary

SB94 would exempt Trips for Kids Birmingham from paying and collecting all state, county, and municipal sales and use taxes.

What This Bill Does

The bill would create a full exemption from state, county, and municipal sales and use taxes for Trips for Kids Birmingham, meaning the organization would not owe these taxes or collect them from customers. The exemption would apply to all such taxes and would take effect on the first day of the third month after the bill is enacted and approved by the Governor (or when it becomes law).

Who It Affects

• Trips for Kids Birmingham: would be exempt from paying state, county, and municipal sales and use taxes and would not collect these taxes from customers.
• State, county, and municipal tax authorities: would no longer collect sales and use taxes from Trips for Kids Birmingham.

Key Provisions

• Exemption: Trips for Kids Birmingham is exempted from paying or collecting any state, county, and municipal sales and use taxes.
• Effective date: the exemption takes effect on the first day of the third month after its passage and governor 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