SB142 Alabama 2019 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2019

Title

Taxation, Alabama Eye Bank, exempt from state, county, and municipal sales and use taxes

Summary

SB 142 would exempt the Alabama Eye Bank from paying state, county, and municipal sales and use taxes through September 30, 2024.

What This Bill Does

It creates a temporary sales and use tax exemption for the Alabama Eye Bank. The exemption applies to all state, county, and municipal taxes and lasts until September 30, 2024. It becomes effective on the first day of the third month after the bill is passed and approved by the Governor.

Who It Affects

• Alabama Eye Bank — would not owe state, county, or municipal sales and use taxes during the exemption period.
• Vendors and retailers in Alabama that sell to the Alabama Eye Bank — would not collect sales and use taxes from the Eye Bank for eligible purchases during the exemption period.

Key Provisions

• The Alabama Eye Bank is exempted from paying all state, county, and municipal sales and use taxes through September 30, 2024.
• The exemption takes effect on the first day of the third month after its passage and approval by the Governor.

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