HB462 Alabama 2021 Session

Summary

Primary Sponsor

Artis McCampbellRepresentative

Democrat

Co-Sponsors

Ralph HowardThomas Jackson

Session

Regular Session 2021

Title

Taxation, Black Belt Regional Child Advocacy Center, exempt from state, county, municipal sales and use taxes, Sec. 40-23-5 am'd.

Summary

HB462 would exempt the Black Belt Regional Child Advocacy Center in Marengo County from state, county, and municipal sales and use taxes through September 30, 2026.

What This Bill Does

The bill adds the Black Belt Regional Child Advocacy Center to the list of entities exempt from sales and use taxes under Section 40-23-5. This means the Center would not owe state, county, or municipal sales or use taxes on eligible purchases or transactions. The exemption is temporary, ending on September 30, 2026. (Effective date: the act becomes law on the first day of the third month after passage and Governor approval.)

Who It Affects

• Black Belt Regional Child Advocacy Center in Marengo County — would not pay state, county, or municipal sales and use taxes for eligible transactions through Sept. 30, 2026.
• State, county, and municipal tax authorities would see reduced tax collections from this Center during the exemption period.

Key Provisions

• Exempts the Black Belt Regional Child Advocacy Center in Marengo County from paying any state, county, or municipal sales and use taxes.
• The exemption lasts until September 30, 2026.

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