SB127 Alabama 2017 Session

Updated Feb 27, 2026

Notable

Summary

Primary Sponsor: Tim MelsonSenator
Republican
Session: Regular Session 2017
Title: Taxation, Josh Willingham Foundation, exempt from sales and use taxes
Summary: SB127 would exempt the Josh Willingham Foundation from paying and collecting all state, county, and municipal sales and use taxes in Alabama.
What This Bill Does
If enacted, the foundation would not owe state, county, or city sales and use taxes and would not be required to collect those taxes on its sales. The exemption applies to all state, county, and municipal sales and use taxes. The change takes effect on the first day of the third month after the bill becomes law.

Who It Affects
Josh Willingham Foundation — becomes exempt from paying and collecting state, county, and municipal sales and use taxes.
State and local tax authorities (state, county, and municipal governments) — would no longer collect these taxes from the foundation, reducing tax revenue from this entity.

Key Provisions
Section 1: The Josh Willingham Foundation is exempted from paying or collecting any state, county, and municipal sales and use taxes.
Section 2: This act becomes effective on the first day of the third month following its passage and approval by the Governor, or its 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