Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes range from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes
This bill would exempt the Community Foundation of Greater Birmingham from any state, county, and municipal sales and use taxes
Relating to taxation; to exempt The Community Foundation of Greater Birmingham from paying state, county, and municipal sales and use taxes.
|March 3, 2020||H||Read for the first time and referred to the House of Representatives committee on Ways and Means Education|
|Bill Text||HB374 Alabama 2020 Session - Introduced|