HB272 Alabama 2021 Session

Summary

Primary Sponsor

Barbara DrummondRepresentative

Democrat

Co-Sponsor

Napoleon Bracy

Session

Regular Session 2021

Title

Blessing Angels Gifting Tree, exempt from any state, county, and municipal sales and use taxes

Summary

HB272 would exempt the Blessing Angels Gifting Tree from all state, county, and municipal sales and use taxes.

What This Bill Does

If passed, the Blessing Angels Gifting Tree would not be subject to state, county, or municipal sales and use taxes. The exemption would apply specifically to the sale and use of the Blessing Angels Gifting Tree. The act would take effect on the first day of the third month after it is enacted and approved by the governor, or otherwise becomes law. This change would reduce tax revenue from this item for government entities.

Who It Affects

• Blessing Angels Gifting Tree sellers/organizers: would not charge or pay sales and use taxes on the tree.
• Customers buying the Blessing Angels Gifting Tree: would not pay sales tax at the point of purchase.
• State, county, and municipal tax authorities: could lose tax revenue from this exemption.

Key Provisions

• Exempts the Blessing Angels Gifting Tree from all state, county, and municipal sales and use taxes.
• Effective date: the exemption takes effect on the first day of the third month after passage and governor approval, or when it becomes law.

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