SB20 Alabama 2016 Session

Summary

Primary Sponsor

Cam Ward

Republican

Session

Regular Session 2016

Title

Mitchell's Place, Inc., exempt from sales and use taxes

Summary

SB20 would exempt Mitchell's Place, Inc. from all state, county, and municipal sales and use taxes in Alabama.

What This Bill Does

If enacted, Mitchell's Place, Inc. would not have to pay state, county, or local sales and use taxes. The bill would also prevent the company from being required to collect these taxes from customers. The exemption covers taxes on sales of tangible personal property and on the operation of places of amusement or entertainment. The act would take effect on the first day of the third month after it is passed and approved by the Governor.

Who It Affects

• Mitchell's Place, Inc.—would be exempt from paying and collecting state, county, and municipal sales and use taxes.
• State and local governments—could lose tax revenue from this exemption.

Key Provisions

• Exempts Mitchell's Place, Inc. from paying any state, county, and municipal sales and use taxes.
• Exempts Mitchell's Place, Inc. from collecting any state, county, and municipal sales and use taxes.
• Effective date: becomes law on the first day of the third month following passage and governor approval.

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