HB214 Alabama 2016 Session

Summary

Primary Sponsor

Phillip PettusRepresentative

Republican

Session

Regular Session 2016

Title

Taxation, tax exemption, sales and use tax, One Place of the Shoals, Inc.

Summary

HB214 would exempt One Place of the Shoals, Inc. from all state, county, and municipal sales and use taxes.

What This Bill Does

It would exempt One Place of the Shoals, Inc. from paying and from collecting state, county, and municipal sales and use taxes on its transactions. Buyers at this business would not be charged sales tax on purchases from this entity. The exemption would reduce tax revenue for state and local governments from this entity. The change would take effect on the first day of the third month after the bill is passed and approved by the Governor.

Who It Affects

• One Place of the Shoals, Inc. — would be exempt from paying and collecting state, county, and municipal sales and use taxes.
• State, county, and municipal tax authorities — could see reduced tax revenue from this entity.
• Customers of One Place of the Shoals, Inc. — may pay lower prices because sales tax would not be collected on purchases from this entity.

Key Provisions

• Section 1: Exempts One Place of the Shoals, Inc. from paying or collecting any state, county, and municipal sales and use taxes.
• Section 2: Becomes effective on the first day of the third month following its passage and approval by the Governor, or its 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