SB75 Alabama 2017 Session

Summary

Primary Sponsor

Rodger SmithermanSenator

Democrat

Session

Regular Session 2017

Title

Southern Research Institute, exempt from state, county, and municipal, sales and use taxes

Summary

SB75 would exempt the Southern Research Institute from all state, county, and municipal sales and use taxes.

What This Bill Does

The bill would remove the Institute's obligation to pay sales and use taxes on its purchases and, if applicable, to collect sales taxes on its own sales. This exemption would reduce state and local tax revenue from transactions involving the Institute. The exemption becomes effective on the first day of the third month after the bill becomes law.

Who It Affects

• Southern Research Institute — would no longer pay or collect state, county, and municipal sales and use taxes.
• State and local governments (state, county, and municipal) — would lose tax revenue generated from the Institute's transactions.

Key Provisions

• Section 1: Exempts the Southern Research Institute from paying or collecting any state, county, and municipal sales and use taxes.
• Section 2: 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