HB276 Alabama 2017 Session

Summary

Primary Sponsor

Laura HallRepresentative

Democrat

Session

Regular Session 2017

Title

Taxation, exempt Rosetta James Scholarship Foundation from sales and use taxes

Summary

HB276 would exempt the Rosetta James Scholarship Foundation from all state, county, and municipal sales and use taxes.

What This Bill Does

If passed, the foundation would not owe or collect any state, county, or local sales and use taxes. This exemption covers taxes on the foundation's purchases and any taxable activities. The exemption would take effect on the first day of the third month after the bill becomes law.

Who It Affects

• Rosetta James Scholarship Foundation: would be exempt from paying or collecting state, county, and municipal sales and use taxes.
• State, county, and municipal governments: could lose tax revenue from transactions involving the foundation once the bill is in effect.

Key Provisions

• Exempts the Rosetta James Scholarship Foundation from paying or collecting any state, county, and municipal sales and use taxes.
• Effective date: the first day of the third month following passage and approval by the Governor, or when it otherwise 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