HB195 Alabama 2018 Session

Summary

Primary Sponsor

Chris PringleRepresentative

Republican

Session

Regular Session 2018

Title

Revenue Dept, record of sales, use, and lodgings tax certificates of exemption, public disclosure required, limitations, consolidated annual report provided to Fiscal Div. of Legislative Services Agency prior to each legislative session

Summary

HB 195 would require public access to a limited record of tax exemption certificates and a yearly report to lawmakers.

What This Bill Does

It would require the Department of Revenue to publish a public record of statutorily exempt entities with tax certificates, limited to the entity name, issuance date, and whether the certificate is valid or invalid (including when it became invalid). It would also require an annual consolidated report of these records to the Fiscal Division of the Legislative Services Agency no later than three weeks before the start of each legislative session. The act would take effect immediately after passage or when it becomes law. The overall aim is to increase transparency around tax exemptions while limiting what is disclosed.

Who It Affects

• Statutorily exempt entities: their exemption details (name, issuance date, and status) would become publicly accessible.
• General public and taxpayers: gain access to a public record about exemption certificates.
• Department of Revenue: required to publish the public record and prepare the annual consolidated report.
• Fiscal Division of the Legislative Services Agency: receives the annual consolidated report prior to each legislative session.

Key Provisions

• Public record of tax exemption certificates limited to entity name, date of issuance, and current status (valid or invalid), including the date an invalidation occurred.
• Annual consolidated report of these records to the Fiscal Division of the Legislative Services Agency not less than three weeks before the start of each legislative session.
• Immediate effectiveness upon passage and approval by the Governor, or upon 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

Revenue Department