SB412 Alabama 2016 Session

Summary

Primary Sponsor

Rodger SmithermanSenator

Democrat

Session

Regular Session 2016

Title

Taxation, sales and use taxes, Southern Research Institute exempt from state, county, and municipal taxes

Summary

The bill would exempt the Southern Research Institute from all state, county, and municipal sales and use taxes.

What This Bill Does

It would exempt the Southern Research Institute from paying state, county, and municipal sales and use taxes. It would also mean the institute would not be required to collect these taxes from customers on its sales. The exemption would apply to taxes at the state, county, and local level.

Who It Affects

• Southern Research Institute — 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 the Southern Research Institute from paying or collecting any state, county, and municipal sales and use taxes.
• Effective date: the act becomes effective on the first day of the third month following its passage and approval by the Governor, or its 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