HB460 Alabama 2019 Session

Summary

Primary Sponsor

Becky Nordgren

Republican

Session

Regular Session 2019

Title

Taxation, Amazon Hope, Incorporated, exempt from ad valorem and sales and use taxes, Sec. 40-9-12 am'd.

Summary

HB 460 would exempt Amazon Hope, Incorporated and its real and personal property from Alabama ad valorem and sales/use taxes.

What This Bill Does

The bill amends Section 40-9-12 to add Amazon Hope, Incorporated to the list of organizations whose real and personal property is exempt from state and local taxes. The exemption covers ad valorem and sales and use taxes for the organization's property, consistent with other nonprofit exemptions, and includes allowances that such property be used for the organization's programs and not for profit. It also keeps a provision that, for taxes prepaid by retailers (like gasoline and tobacco taxes), exempt organizations must pay at the time of purchase and then receive refunds from the Department of Revenue. The act takes effect on the first day of the third month after passage and governor approval.

Who It Affects

• Amazon Hope, Incorporated — would have its real and personal property exempt from ad valorem and sales/use taxes in Alabama.
• Department of Revenue and retailers — would handle refunds for prepaid taxes (gasoline, tobacco, etc.) paid by exempt organizations, per the bill's refund procedures.

Key Provisions

• Amends Section 40-9-12 to add Amazon Hope, Incorporated to the list of entities exempt from ad valorem and sales and use taxes, including its real and personal property.
• Exemption applies to all state, county, and municipal taxes, licenses, fees, and charges for the exempt property, with conditions that prevent the exemption from being treated as pecuniary gain or profit by the organization.
• Exemption maintains that for taxes prepaid by retailers (gasoline, tobacco, playing cards, etc.), exempt associations must pay the tax at purchase and will be refunded by the Department of Revenue under existing refund procedures.
• Effective date: the act becomes law on the first day of the third month after passage and governor 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