SB71 Alabama 2017 Session

Updated Feb 27, 2026

Low Interest

Summary

Primary Sponsor: Jimmy Holley
Republican
Session: Regular Session 2017
Title: Taxation, Wiregrass Christian Youth Camp, Inc., exempt from state, county, and municipal sales and use taxes
Summary: SB71 would exempt Wiregrass Christian Youth Camp, Inc. from all state, county, and municipal sales and use taxes in Alabama.
What This Bill Does
If enacted, the Wiregrass Christian Youth Camp, Inc. would not have to pay state, county, or local sales and use taxes. It also would not have to collect those taxes from customers. The exemption changes current law by creating this tax-free status for the camp, and it would take effect on the date specified in Section 2.

Who It Affects
Wiregrass Christian Youth Camp, Inc. — would be fully exempt from paying or collecting any state, county, and municipal sales and use taxes.
State and local governments in Alabama — could see reduced tax revenue from the camp's activities.

Key Provisions
Section 1: The Wiregrass Christian Youth Camp, Inc., 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 when it becomes law otherwise.

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