SB130 Alabama 2017 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: J.T. WaggonerSenator
Republican
Session: Regular Session 2017
Title: Taxation, Alabama Eye Bank, exempt from state, county, and municipal sales and use taxes
Summary: SB130 would exempt the Alabama Eye Bank from all state, county, and municipal sales and use taxes.
What This Bill Does
If enacted, the Alabama Eye Bank would be exempt from paying any state, county, or municipal sales and use taxes. It would also not be required to collect these taxes on its sales or transactions. This would reduce tax revenue for state and local governments from Eye Bank activities. The exemption would take effect on the first day of the third month after the bill is passed and signed into law.

Who It Affects
The Alabama Eye Bank — becomes fully exempt from paying and collecting state, county, and municipal sales and use taxes.
State and local governments (state, county, and municipal) — may lose sales and use tax revenue from Eye Bank transactions.

Key Provisions
Section 1: The Alabama Eye Bank 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