SB72 Alabama 2016 Session

Summary

Primary Sponsor

Tim MelsonSenator

Republican

Session

Regular Session 2016

Title

Taxation, Josh Willingham Foundation, exempt from sales and use taxes

Summary

SB72 would exempt the Josh Willingham Foundation from all state, county, and municipal sales and use taxes in Alabama.

What This Bill Does

If enacted, the foundation would not have to pay sales and use taxes to the state or local governments, and it would not be required to collect those taxes from customers. The exemption would cover all state, county, and municipal sales and use taxes, effectively removing this tax burden for purchases or sales related to the foundation. The law would take effect on the first day of the third month after the bill is passed and signed by the Governor (or once it becomes law by other means).

Who It Affects

• Josh Willingham Foundation – gains an exemption from paying and collecting state, county, and municipal sales and use taxes.
• State and local governments (state, county, and city) – could see a loss of sales and use tax revenue that they otherwise would receive from the foundation's transactions.

Key Provisions

• Section 1: Exempts the Josh Willingham Foundation from paying or collecting any state, county, and municipal sales and use taxes.
• Section 2: Effective date is the first day of the third month after passage and Governor's approval, or when it becomes 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