SB114 Alabama 2021 Session

Summary

Primary Sponsor

Tom ButlerSenator

Republican

Session

Regular Session 2021

Title

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

Summary

SB114 adds utility trailers to the tax exemptions already given to Alabama volunteer rescue squads for their vehicles.

What This Bill Does

If enacted, it exempts both motor vehicles and utility trailers owned by Alabama-incorporated volunteer rescue squads from license and registration fees and from ad valorem taxes. The exemption applies only to vehicles used exclusively for life saving, rescue, or first aid work and not rented or loaned to private parties. The vehicles and trailers must be defined in Section 40-12-240, and the law takes effect January 1, 2022.

Who It Affects

• Volunteer rescue squads incorporated in Alabama that own qualifying motor vehicles or utility trailers used for life-saving, rescue, or first-aid work (and not-for-profit) would receive the tax exemptions.
• County and municipal tax/vehicle registration offices and other tax administrators would be responsible for applying and processing the exemptions starting January 1, 2022.

Key Provisions

• Amends Section 32-11-2 to provide an exemption from license and registration fees and all ad valorem taxes for utility trailers owned by volunteer rescue squads.
• Exemption covers motor vehicles and utility trailers as defined in Section 40-12-240, owned by Alabama-incorporated volunteer rescue squads and used exclusively for life saving, rescue, or first aid, without profit, and not rented/leased/loaned to private individuals, firms, or corporations.
• Effective January 1, 2022, following passage and approval by the Governor.

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