HB332 Alabama 2019 Session

Summary

Primary Sponsor

Mike Ball

Republican

Session

Regular Session 2019

Title

Redstone Thrift Shop, exempt from state, county, and municipal sales and use tax

Summary

HB 332 would exempt the Redstone Thrift Shop at Redstone Arsenal in Madison County from state, county, and municipal sales and use taxes.

What This Bill Does

The bill amends Alabama tax law to create a new exemption for the Redstone Thrift Shop. If enacted, the shop would not have to pay state, county, or municipal sales or use taxes on its transactions. The change is in Section 40-23-5 of the Code of Alabama, and it could reduce tax revenue for state and local governments from this shop.

Who It Affects

• Redstone Thrift Shop, located at the Redstone Arsenal in Madison County — would be exempt from paying state, county, and municipal sales or use taxes.
• State and local tax authorities (state, county, and municipal governments) — could experience a loss of tax revenue related to the shop's tax-exempt status.

Key Provisions

• Amends Section 40-23-5 to add an exemption for the Redstone Thrift Shop at the Redstone Arsenal in Madison County from paying any state, county, or municipal sales or use taxes.
• The exemption applies specifically to the Redstone Thrift Shop and is part of the codified tax exemptions listed in the bill.
• The act becomes effective on the first day of the third month after it passes and is approved by the Governor (or otherwise becomes 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