HB64 Alabama 2020 Session

Summary

Primary Sponsor

Chris PringleRepresentative

Republican

Session

Regular Session 2020

Title

Taxation, update of entities exempt from sales and use tax based on certification, Secs. 40-9-15, 40-9-29 repealed; Secs. 40-9-12, 40-9-13, 40-9-25.2, 40-9-25.10, 40-9-26, 40-9-28, 40-23-5 am'd.

Summary

HB 64 would require all statutorily exempt organizations to hold and maintain a current exemption certificate to keep their sales tax exemptions, and would repeal exemptions for groups that do not maintain such certificates.

What This Bill Does

The bill narrows and clarifies tax exemptions so they apply only to entities with a valid, current Certificate of Exemption. It repeals exemption provisions for organizations that have not obtained or are not retaining a current certificate. It updates several code sections (40-9-12, 40-9-13, 40-9-25.2, 40-9-25.10, 40-9-26, 40-9-28, 40-23-5) and repeals 40-9-15 and 40-9-29 to reflect the certificate requirement. As a result, some currently exempt groups could lose tax relief if they fail to maintain their exemption certificates.

Who It Affects

• Exempt organizations that currently have a Certificate of Exemption would keep their exemption only while they maintain an active certificate.
• Organizations that are exempt under older provisions but do not maintain a current exemption certificate would lose their exemption and be liable for sales and use taxes.

Key Provisions

• Exemption from sales and use taxes is limited to entities that have and retain a current Certificate of Exemption; those without would lose exemption status.
• Multiple code sections are amended or repealed to implement the certificate requirement (amending 40-9-12, 40-9-13, 40-9-25.2, 40-9-25.10, 40-9-26, 40-9-28, 40-23-5 and repealing 40-9-15 and 40-9-29).

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation