HB95 Alabama 2021 Session

Summary

Primary Sponsor

Neil RaffertyRepresentative

Democrat

Session

Regular Session 2021

Title

Taxation, HUB Worldwide, exempt from state, county and municipal sales and use taxes

Summary

HB95 would exempt HUB Worldwide from all state, county, and municipal sales and use taxes in Alabama for 2022 through 2026, with a required annual reporting to the state.

What This Bill Does

If enacted, HUB Worldwide would not pay Alabama sales and use taxes to state, county, or city governments for the 2022–2026 tax years. HUB Worldwide would must file an annual informational report with the Department of Revenue, containing specific information outlined by existing reporting rules, and the Department would share that information with the Legislative Services Agency. The exemption starts January 1, 2022 and lasts through the 2026 tax year unless the Legislature extends it.

Who It Affects

• HUB Worldwide: becomes exempt from state, county, and municipal sales and use taxes for 2022–2026 and must file annual informational reports with the Department of Revenue.
• Alabama Department of Revenue and Legislative Services Agency: responsible for collecting/receiving the required information, sharing it with LSA, and handling confidentiality provisions as they apply to these reports.

Key Provisions

• Exempts HUB Worldwide from paying any state, county, and municipal sales and use taxes.
• Requires HUB Worldwide to file an annual informational report with the Department of Revenue, with content consistent with Section 40-9-61 and related rules.
• Information from the reports is exempted from confidentiality provisions and will be provided to the Legislative Services Agency on an annual basis.
• The exemption takes effect January 1, 2022 for the 2022 tax year and continues through the 2026 tax year unless extended by the Legislature; the act itself becomes effective on the first day of the third month after it passes and is approved.

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