SB294 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Tim MelsonSenator
Republican
Session: Regular Session 2018
Title: Taxation, Josh Willingham Foundation, exempt from sales and use taxes
Summary: SB 294 would exempt the Josh Willingham Foundation from all state, county, and municipal sales and use taxes.
What This Bill Does
If enacted, the Josh Willingham Foundation would not owe state, county, or local sales and use taxes on taxable goods and services. The exemption applies to all such taxes at the state, county, and municipal levels. The law would take effect on the first day of the third month after the bill is passed and approved by the Governor (or otherwise becomes law).

Who It Affects
Josh Willingham Foundation – becomes exempt from paying all state, county, and municipal sales and use taxes.
State and local tax authorities – may collect less sales and use tax revenue from transactions involving the foundation due to the exemption.

Key Provisions
Section 1: The Josh Willingham Foundation is exempted from paying 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 its 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