SB122 Alabama 2019 Session

Updated Feb 26, 2026

Low Interest

Summary

Primary Sponsor: J.T. WaggonerSenator
Republican
Session: Regular Session 2019
Title: ClasTran, Birmingham Regional Paratransit Consortium, exempt from all sales and use taxes
Summary: SB 122 would exempt ClasTran from all state, county, and municipal sales and use taxes through September 30, 2024.
What This Bill Does
If enacted, ClasTran would not have to pay state, county, or local sales and use taxes for the duration of the exemption. The exemption lasts until September 30, 2024. The act becomes effective on the first day of the third month after it is passed and approved by the Governor (or when it becomes law by other means). The exemption applies specifically to the Birmingham Regional Paratransit Consortium, Inc. doing business as ClasTran.

Who It Affects
ClasTran (Birmingham Regional Paratransit Consortium, Inc. doing business as ClasTran) would be exempt from paying sales and use taxes.
State and local tax authorities would temporarily lose tax revenue from ClasTran during the exemption period.

Key Provisions
Exempts ClasTran from paying any state, county, and municipal sales and use taxes.
The exemption lasts until September 30, 2024.
The act becomes effective on the first day of the third month following its passage and governor's approval (or 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