HB39 Alabama 2019 Session

Summary

Primary Sponsor

Barbara DrummondRepresentative

Democrat

Session

Regular Session 2019

Title

Blessing Angels Gifting Tree, exempt from any state, county, and municipal sales and use taxes

Summary

HB 39 would exempt the Blessing Angels Gifting Tree from all state, county, and municipal sales and use taxes in Alabama.

What This Bill Does

If enacted, the Blessing Angels Gifting Tree would not owe any sales or use tax to state or local governments. The exemption would apply to taxes on the organization's sales and purchases. This would change current law by adding a new tax exemption for this entity. The exemption would take effect on the first day of the third month after the bill becomes law following passage and governor approval.

Who It Affects

• Blessing Angels Gifting Tree: would be fully exempt from all state, county, and municipal sales and use taxes.
• State and local governments/taxpayers in Alabama: could see a reduction in tax revenue collected from this entity.

Key Provisions

• Section 1: The Blessing Angels Gifting Tree is exempted from paying any state, county, and municipal sales and use taxes.
• Section 2: This act shall become 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