SB181 Alabama 2020 Session

Summary

Primary Sponsor

Tom ButlerSenator

Republican

Session

Regular Session 2020

Title

Taxation, registration fees and ad valorem taxes for utility trailers, exemptions provided for, Sec. 32-11-2 am'd.

Summary

SB181 would extend tax exemptions to utility trailers owned by Alabama-incorporated volunteer rescue squads, waiving license/registration fees and ad valorem taxes when the trailers are used exclusively for life-saving or rescue work.

What This Bill Does

It amends Section 32-11-2 to include utility trailers owned by volunteer rescue squads in the exemption from license and registration fees and ad valorem taxes. The exemption applies only if the trailers are used exclusively for life-saving, rescue, or first aid work and are not rented, leased, or loaned to private individuals or firms. The trailers must be defined as utility trailers under Section 40-12-240. The change takes effect January 1, 2021.

Who It Affects

• Alabama-incorporated volunteer rescue squads that own utility trailers and use them solely for life-saving, rescue, or first-aid work (no profit) will not have to pay license/registration fees or ad valorem taxes on those trailers.
• State and local tax/revenue authorities may see reduced tax collections from exempted utility trailers owned by these rescue squads.

Key Provisions

• Adds utility trailers owned by Alabama-incorporated volunteer rescue squads to the exemption from license and registration fees and ad valorem taxes in Section 32-11-2.
• The exemption applies only to trailers used exclusively for life-saving, rescue, or first aid work and not rented, leased, or loaned to private individuals or firms.
• Utility trailers must be defined as such under Section 40-12-240.
• Effective date: January 1, 2021.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation