HB437 Alabama 2017 Session

Summary

Primary Sponsor

David FaulknerRepresentative

Republican

Session

Regular Session 2017

Title

Taxation, Trips for Kids, exempt from state, county, and municipal sales and use taxes

Summary

HB437 would exempt Trips for Kids Birmingham from all state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, Trips for Kids Birmingham would not have to pay state, county, or local sales and use taxes, and it would not have to collect those taxes on its transactions. The exemption would apply to sales and uses governed by Alabama tax laws, removing the tax burden for this organization. The act becomes effective on the first day of the third month after its passage and the Governor's approval.

Who It Affects

• Trips for Kids Birmingham — would be exempt from paying and collecting state, county, and municipal sales and use taxes.
• State, county, and municipal tax authorities — would lose tax revenue from Trips for Kids Birmingham while the exemption is in effect.

Key Provisions

• Trips for Kids Birmingham is exempted from paying or collecting any state, county, and municipal sales and use taxes.
• The act becomes effective on the first day of the third month following its passage and approval by the Governor (or 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