HB429 Alabama 2017 Session

Summary

Primary Sponsor

Anthony DanielsRepresentative

Democrat

Session

Regular Session 2017

Title

Taxation, National Federation of the Blind, exempt from state, county, and municipal sales and use taxes, Sec. 40-23-5 am'd.

Summary

HB429 would exempt the National Federation of the Blind of Alabama from state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, the bill amends Section 40-23-5 to add an exemption for the National Federation of the Blind (NFB) of Alabama from sales and use taxes. It also provides a related exemption for the Birmingham Zoo related to capital expenditures, with a four-year sunset and a requirement for annual reporting to the state Department of Revenue.

Who It Affects

• National Federation of the Blind (NFB) of Alabama — would no longer owe state, county, or municipal sales and use taxes on purchases.
• Alabama retailers and vendors — would stop collecting these taxes from NFB Alabama transactions, affecting tax collection and revenue.

Key Provisions

• Exempts the National Federation of the Blind (NFB) of Alabama from paying state, county, and municipal sales and use taxes (amends Section 40-23-5).
• Adds a capital-expenditure exemption for the Birmingham Zoo, Inc., with the exemption lasting four years after the bill's effective date and requiring annual reporting to the Department of Revenue.

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