SB101 Alabama 2019 Session

Summary

Primary Sponsor

Tom Whatley

Republican

Session

Regular Session 2019

Title

Alabama Council of Chapters - Military Officers Association of America, and its affiliated local chapters located in Alabama, exempt from state, county, and municipal sales and use tax

Summary

Exempts the Alabama Council of Chapters - Military Officers Association of America and its Alabama local chapters from all state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, the Alabama Council of Chapters - Military Officers Association of America and its affiliated local chapters located in Alabama would not have to pay or collect sales or use taxes on taxable transactions. The exemption would apply to taxes at the state, county, and city levels. The law would take effect on the first day of the third month after passage and governor approval (or when it becomes law by another method). As a result, state and local tax revenue from these organizations would decrease, and vendors who sell to them would no longer collect sales tax from these groups.

Who It Affects

• Alabama Council of Chapters - Military Officers Association of America, and its affiliated local chapters located in Alabama would be exempt from paying and collecting state, county, and municipal sales and use taxes.
• State and local governments (state, county, and municipal) would experience a reduction in sales and use tax revenue from transactions with these organizations; merchants and service providers who would otherwise collect these taxes from them would stop doing so.

Key Provisions

• Section 1: The Alabama Council of Chapters - Military Officers Association of America, and its affiliated local chapters, located in Alabama are exempted from paying or collecting 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 becoming law by other means.

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