SB141 Alabama 2019 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2019

Title

Motor vehicles, distracted driving, use of cell phone while operating a motor vehicle prohibited, exceptions

Summary

SB 141 expands Alabama's sales and use tax exemptions by adding the Alabama Wildlife Center and many other nonprofit groups to exempt status, with some exemptions limited to capital expenditures and others subject to reporting.

What This Bill Does

It amends Section 40-23-5 to grant sales and use tax exemptions to a wide range of nonprofit and public-benefit organizations. The bill specifically extends an exemption for the Alabama Wildlife Center through September 30, 2024, and adds numerous other groups (including various veterans organizations, Goodwill, eye and health related foundations, rescue squads, and zoos) to the exemption list, sometimes restricting exemptions to capital expenditures or requiring annual reporting. The act also lays out some conditions, such as exceptions for certain activities (e.g., Elks Club bar or dining operations) and revenue remittance rules for past taxes in certain hospital-related entities.

Who It Affects

• The Alabama Wildlife Center would be exempt from state, county, and municipal sales and use taxes through September 30, 2024.
• A broad set of nonprofit and public-benefit organizations (e.g., Diabetes Trust Fund, rescue squads, veterans organizations, Goodwill, foundations, and zoos) would receive new or extended sales and use tax exemptions, with some limitations and reporting requirements.

Key Provisions

• The Alabama Wildlife Center is exempt from paying any state, county, and municipal sales or use taxes until September 30, 2024.
• Diabetes Trust Fund, Inc., and its branches are exempt from state, county, and municipal sales or use taxes.
• Chilton County Rescue Squad is exempt from paying any sales or use taxes.
• The state headquarters of AMVETS, the Disabled American Veterans, the Veterans of Foreign Wars (VFW), Alabama Goodwill Industries, and the Alabama Sight Conservation Association are exempt from state, county, and municipal sales or use taxes.
• The Grand Chapter of all Orders of the Eastern Star and the Southeastern Livestock Exposition and its agencies are exempt from taxes.
• Alabama Goodwill Industries, Inc. is exempt from paying state, municipal, or county sales and use taxes.
• The Alabama Federation of Women's Clubs is exempt from paying state, county, or municipal sales or use taxes.
• The National Conference of State Legislatures and the Council of State Governments are exempt from paying state, county, or municipal sales or use taxes.
• All blind vendors associated with the Department of Rehabilitation Services’ Business Enterprise Program are exempt from taxes.
• All vendors who are blind as defined by law and certified by the Department of Rehabilitation Services are exempt from taxes.
• Elks Club, B.P.O.E., No. 1887, is exempt from taxes, but the exemption does not apply to any bar or dining room operation.
• The King's Ranch, Inc. is exempt from taxes.
• The Eye Foundation, Inc., and its branches or agencies are exempt from taxes.
• County public hospital associations and Alabama nonprofit membership corporations operating hospitals are exempt from taxes; taxes paid on certain historical assessments will be remitted to the paying entity, and no enforcement actions can be taken for those taxes.
• The sale of food through Christian Service Mission, Inc.’s food distribution program is exempt from taxes when used to aid needy persons.
• Rescue service organizations that are 501(c)(3) and members of the Alabama Rescue Services Association are exempt from taxes.
• Volunteer, non-profit rescue units licensed by the State Board of Health are exempt from taxes.
• Birmingham Zoo, Inc. is exempt from paying taxes on capital expenditures but must still collect and remit other taxes, with an annual reporting requirement to the Department of Revenue; the exemption ends September 30, 2022.
• The Zoo Foundation, Inc., operating as the Alabama Gulf Coast Zoo, and any successor entity, is exempt from taxes on capital expenditures (county tax exemptions require county resolution) and must continue to collect and remit other taxes; annual reporting to the Department of Revenue is required; exemption ends September 30, 2022.
• Josh Willingham Foundation is exempt from paying any state, county, and municipal sales and use taxes.
• All provisions become effective on the first day of the third month after the governor signs the bill into 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