HB364 Alabama 2020 Session

Summary

Primary Sponsor

Ron Johnson

Republican

Session

Regular Session 2020

Title

Bibb Graves High School Alumni and Friends Association, Inc., exempt from state, co., and municipal sales and use taxes

Summary

HB364 would exempt the Bibb Graves High School Alumni and Friends Association, Inc. from all state, county, and municipal sales and use taxes in Alabama.

What This Bill Does

If passed, the bill would remove the obligation for the Bibb Graves High School Alumni and Friends Association, Inc. to pay state, county, and municipal sales and use taxes. The exemption applies to all such taxes. The act would take effect on the first day of the third month after its passage and governor's approval, or when it becomes law by other means.

Who It Affects

• Bibb Graves High School Alumni and Friends Association, Inc. would be fully exempt from paying state, county, and municipal sales and use taxes.
• State and local tax authorities would no longer collect sales and use taxes from this association.

Key Provisions

• Section 1: Exempts the Bibb Graves High School Alumni and Friends Association, Inc. from paying any state, county, and municipal sales and use taxes.
• Section 2: The act becomes effective on the first day of the third month following its passage and governor's approval, or when it becomes law otherwise.

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