SB198 Alabama 2016 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2016

Title

Taxation, Vestavia Hills Soccer Club, exempt from state, co. and municipal sales and use taxes

Summary

SB198 would exempt the Vestavia Hills Soccer Club from state, county, and municipal sales and use taxes in Alabama.

What This Bill Does

If enacted, the Vestavia Hills Soccer Club would not owe state, county, or local sales and use taxes on its purchases or sales, and it would not be required to collect these taxes from customers. The exemption applies to all such taxes across Alabama. This changes current law that currently imposes these taxes on many sales and services. The bill would take effect on the first day of the third month after it passes and is approved by the Governor.

Who It Affects

• Vestavia Hills Soccer Club — would be exempt from paying and collecting state, county, and municipal sales and use taxes.
• Taxing authorities (state, county, and municipal governments) — would no longer collect these taxes from the Vestavia Hills Soccer Club, which could reduce tax revenue from this entity.

Key Provisions

• Exempts the Vestavia Hills Soccer Club from paying or collecting any state, county, and municipal sales and use taxes.
• Effective date: the first day of the third month after the bill becomes law (upon passage and governor's signature).

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Tax Exemptions