SB372 Alabama 2018 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Hank Sanders
Democrat
Session: Regular Session 2018
Title: Dallas Co., sales and use tax, co. commission authorized to levy, distrib. to co. bd of ed. and City bd of ed for Selma
Summary: Dallas County can implement a new local sales tax up to 0.5%, with 80% of proceeds to the county's Board of Education and 20% to Selma's Board of Education for educational use, starting only after the current educational tax is repealed.
What This Bill Does
If enacted, the county commission may levy a half-percent sales tax in Dallas County and collect it like the state tax. The tax does not apply to items already exempt under state law. Net proceeds must be distributed 80% to the Dallas County Board of Education and 20% to the City of Selma Board of Education for educational purposes, and the tax is treated as a debt with liens and penalties for nonpayment. The act follows existing tax rules and would take effect only after repealing the county's current educational tax.

Who It Affects
Dallas County residents and businesses would pay the new local sales tax (up to 0.5%).
Dallas County Board of Education would receive 80% of the net proceeds for educational purposes.
Selma City Board of Education would receive 20% of the net proceeds for educational purposes.

Key Provisions
Allows the Dallas County Commission to levy up to a 0.5% local sales and use tax in Dallas County.
Exempts from the new tax any gross receipts that are already exempt under state law.
Net proceeds are distributed 80% to the Dallas County Board of Education and 20% to the Selma City Board of Education for educational purposes.
Tax is collected like the state tax, with applicable penalties, liens, and enforcement consistent with existing sales and use tax laws.
The new tax becomes effective only upon repeal of the county's current half-cent educational tax and includes credit toward repaying any prior obligations to Selma related to previous distributions.

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