HB352 Alabama 2018 Session

Summary

Primary Sponsor

Mike Ball

Republican

Session

Regular Session 2018

Title

Thrift Shops located on military installation in Alabama, exempt from state, county, and municipal sales and use tax

Summary

HB 352 would exempt thrift shops located on Alabama military installations from collecting and paying state, county, and municipal sales and use taxes.

What This Bill Does

The bill creates a statewide tax exemption for thrift shops on military bases in Alabama, so these shops would not charge or remit any state, county, or local sales and use taxes. This would remove the current sales tax burden (including the 4% state tax and any local taxes) from those transactions. The exemption would take effect on the first day of the third month after the bill becomes law.

Who It Affects

• Thrift shops located on Alabama military installations would no longer be required to collect or pay state, county, and municipal sales taxes.
• Customers purchasing items from these thrift shops on base would not pay state, county, or municipal sales taxes.
• State and local government tax revenue from sales at these thrift shops would be reduced.

Key Provisions

• Section 1: Exempts any thrift shop located on a military installation in Alabama from collecting or paying any state, county, and municipal sales and use taxes.
• Section 2: Establishes that the exemption takes effect on the first day of the third month following its passage and governor's approval.

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