HB135 Alabama 2017 Session

Summary

Primary Sponsor

Jim CarnsRepresentative

Republican

Session

Regular Session 2017

Title

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

Summary

HB135 would exempt the Southern Research Institute from paying and collecting any state, county, and municipal sales and use taxes.

What This Bill Does

If passed, the Southern Research Institute would not owe state, county, or local sales and use taxes, and it would not have to collect those taxes from customers. The exemption would cover all state, county, and municipal sales and use taxes. As a result, state and local tax revenue from transactions involving the Institute could be reduced.

Who It Affects

• Southern Research Institute: would be exempt from paying and collecting sales and use taxes.
• State and local tax authorities (state, county, and municipal): could lose tax revenue from the Institute’s transactions.

Key Provisions

• Section 1: Exempts the Southern Research Institute from paying or collecting any state, county, and municipal sales and use taxes.
• Section 2: Takes effect on the first day of the third month after its passage and governor's 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