SB348 Alabama 2016 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: J.T. WaggonerSenator
Republican
Session: Regular Session 2016
Title: Taxation, sales and use taxes, Southern Research Institute exempt from state, county, and municipal taxes
Summary: SB348 would exempt the Southern Research Institute from paying and collecting any state, county, or municipal sales and use taxes.
What This Bill Does
If passed, the Southern Research Institute would not have to pay state, county, or municipal sales and use taxes, nor would it collect these taxes from customers. The exemption covers all state, county, and municipal levels of sales and use taxes. The law would take effect on the first day of the third month after the bill is passed and approved by the Governor.

Who It Affects
Southern Research Institute: would be exempt from paying and collecting state, county, and municipal sales and use taxes.
State and local tax authorities (state, county, and municipal): would no longer receive sales and use tax revenue from transactions involving the Southern Research Institute.

Key Provisions
Exempts the Southern Research Institute from paying or 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