HB571 Alabama 2016 Session

Summary

Primary Sponsor

Adline ClarkeRepresentative

Democrat

Session

Regular Session 2016

Title

Taxation, sales and use tax, exemption from the sale of certain adaptive devises for the blind

Summary

HB571 would exempt the sale of adaptive aids for the blind (valued at $3,000 or less) from state and local sales and use taxes when sold by qualifying nonprofit organizations.

What This Bill Does

It creates a tax exemption for adaptive aids and devices for the blind sold by nonprofit organizations. Eligible items must have a retail value of $3,000 or less. The exemption applies to state, county, and municipal taxes. The exemption starts October 1, 2016 and applies to sales by nonprofit organizations that are incorporated as nonprofit corporations under Alabama law.

Who It Affects

• Individuals who purchase adaptive aids or devices for the blind or visually impaired from qualifying nonprofit organizations, who would pay no state or local sales tax on eligible items.
• Qualifying nonprofit organizations that sell adaptive aids; they would not collect state or local sales tax on eligible items and must be organized as nonprofit corporations under Alabama law.

Key Provisions

• Exempts from state, county, and municipal sales and use taxes the sale of adaptive aids or devices for the blind by qualifying nonprofit organizations.
• Defines eligible items as adaptive aids or devices with a retail value of $3,000 or less.
• Defines nonprofit organization as an entity incorporated as a nonprofit corporation under Chapter 3, Title 10A, Code of Alabama 1975.
• Effective date: exemption begins October 1, 2016; Act becomes effective immediately after passage.

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