SB89 Alabama 2021 Session

Updated Feb 26, 2026

Notable

Summary

Primary Sponsor: Rodger SmithermanSenator
Democrat
Session: Regular Session 2021
Title: World Games, TWG 2021 Birmingham Foundation, exempt from sales and use, ad valorem, and other taxes, Sec. 40-9-26.2 added
Summary: SB89 would grant the World Games 2022 Birmingham Foundation a temporary exemption from state, county, and local taxes for the World Games 2022, with the exemption ending after the event.
What This Bill Does
If passed, the TWG 2021 Birmingham Foundation would be exempt from paying or collecting state, county, and municipal sales, use, and license taxes related to the World Games 2022. It would also be exempt from ad valorem taxes on property used for the event, and from taxes on gross proceeds from admissions and sales connected to the World Games. The exemptions would expire on December 31 of the year after the World Games 2022 has concluded. The law would take effect immediately after governor approval.

Who It Affects
TWG 2021 Birmingham Foundation (the organizing nonprofit): would receive exemptions from state, county, and local sales, use, and license taxes, as well as ad valorem taxes on property used for the World Games 2022 and taxes on gross proceeds from admissions and sales.
State, county, and local tax authorities (Alabama taxing jurisdictions): would forgo tax revenue related to the World Games 2022 activities conducted by the TWG 2021 Birmingham Foundation.

Key Provisions
Adds Section 40-9-26.2 to exempt TWG 2021 Birmingham Foundation from paying or collecting state, county, and municipal sales, use, and license taxes for the World Games 2022, including taxes on property purchases or usage and gross proceeds from sales or admissions.
Exempts all property owned by TWG 2021 Birmingham Foundation and used for the World Games 2022 from state, county, and local ad valorem taxes.
Provides that these exemptions expire December 31 of the year following the year the World Games 2022 event has concluded.
Effective date: the act becomes law immediately after passage and approval by the Governor or otherwise becoming law.

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation