SB390 Alabama 2016 Session

Summary

Primary Sponsor

Bill Hightower

Republican

Session

Regular Session 2016

Title

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

Summary

SB390 would exempt adaptive aids and devices for the blind sold by certain nonprofit organizations from state and local sales and use taxes, up to $3,000 per item.

What This Bill Does

If enacted, adaptive aids or devices for the blind (retail value $3,000 or less) sold by nonprofit organizations would be exempt from state, county, and municipal sales and use taxes. The exemption would take effect starting October 1, 2016. The bill also states the act becomes law upon passage and governor approval.

Who It Affects

• Blind or visually impaired individuals who buy qualifying adaptive aids from nonprofit organizations would not pay state or local sales tax.
• Nonprofit organizations that sell these devices would handle tax-exempt sales; local tax authorities would forego tax on these items.

Key Provisions

• Adaptive aid or device for the blind is defined as a device with a retail value of $3,000 or less that assists blind or visually impaired persons.
• Nonprofit organization is defined as an entity incorporated as a nonprofit under Alabama law.
• Beginning October 1, 2016, such sales are exempt from state, county, and municipal sales and use taxes.
• The act becomes effective immediately after its passage and governor's approval, or 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