HB283 Alabama 2021 Session

Summary

Primary Sponsor

Anthony DanielsRepresentative

Democrat

Co-Sponsors

Napoleon BracyAdline ClarkeBarbara DrummondJeremy GrayLaura HallThomas JacksonKelvin LawrenceRex ReynoldsAndy Whitt

Session

Regular Session 2021

Title

Taxation, exempt state, county, and municipal sales and use tax from certain entities

Summary

HB283 would exempt three Alabama educational foundations from all state, county, and municipal sales and use taxes.

What This Bill Does

If passed, the Alabama School of Fine Arts Foundation, Incorporated; the Alabama High School of Mathematics and Science Foundation; and the Alabama School of Cyber Technology and Engineering Foundation would not owe state, county, or local sales or use taxes. This exemption would apply to their purchases and possibly taxable services. The bill could reduce state and local tax revenue because these taxes would not be collected from these foundations.

Who It Affects

• Foundations: The Alabama School of Fine Arts Foundation, Incorporated; the Alabama High School of Mathematics and Science Foundation; and the Alabama School of Cyber Technology and Engineering Foundation would be exempt from paying all state, county, and municipal sales and use taxes.
• State and local governments: They could lose some sales and use tax revenue because these exemptions remove taxes that would otherwise be collected.

Key Provisions

• Exempts the Alabama School of Fine Arts Foundation, Incorporated; the Alabama High School of Mathematics and Science Foundation; and the Alabama School of Cyber Technology and Engineering Foundation from paying any state, county, and municipal sales and use taxes.
• Effective date: The exemption takes effect on the first day of the third month after the bill is passed and approved by the Governor (or 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

Sales and Use Tax