SB175 Alabama 2017 Session

Summary

Primary Sponsor

Bill Hightower

Republican

Session

Regular Session 2017

Title

Taxation, sales and use tax, exemption from the sale of certain adaptive devises for the blind

Summary

SB175 would create a sales and use tax exemption for adaptive aids and devices for the blind sold by certain nonprofit organizations.

What This Bill Does

It defines adaptive aids or devices for the blind as items with a retail value of $3,000 or less that are designed to assist blind or visually impaired people. It defines nonprofit organizations as Alabama nonprofit corporations or a vision center affiliated with the University of Alabama at Birmingham's Department of Ophthalmology. Beginning October 1, 2017, these adaptive aids sold by nonprofit organizations would be exempt from state, county, and municipal sales and use taxes. The exemption lasts for 10 years from the act's effective date.

Who It Affects

• Nonprofit organizations that sell adaptive aids for the blind: would not collect state and local sales taxes on qualifying items sold.
• Consumers buying adaptive aids for the blind from these nonprofits (often blind or visually impaired individuals or their families): would pay no state, county, or municipal sales or use tax on qualifying items.

Key Provisions

• Adaptive aid or device for the blind is defined as a item with a retail value of $3,000 or less designed to assist blind/visually impaired persons.
• Nonprofit organization is defined as an entity incorporated as a nonprofit corporation in Alabama or a vision center affiliated with the University of Alabama at Birmingham's Department of Ophthalmology.
• Starting October 1, 2017, the sale of qualifying adaptive aids by nonprofit organizations is exempt from state, county, and municipal sales and use taxes.
• The exemption expires 10 years after the act's effective date.
• The act becomes effective immediately after the governor signs or it 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