HB12 Alabama 2022 Session

Updated Feb 22, 2026

Summary

Primary Sponsor: Artis McCampbellRepresentative
Democrat
Session: Regular Session 2022
Title: Taxation, Black Belt Regional Child Advocacy Center, exempt from state, county, municipal sales and use taxes, Sec. 40-23-5 am'd.
Summary: HB12 would grant a temporary state, county, and municipal sales and use tax exemption for the Black Belt Regional Child Advocacy Center in Marengo County through September 30, 2026.
What This Bill Does
It creates a new tax exemption for the Black Belt Regional Child Advocacy Center, meaning the center would not owe state, county, or municipal sales and use taxes on eligible purchases. Vendors would not charge those taxes to the center during the exemption period. The exemption is limited to the specified date and is codified in Section 40-23-5 of the Alabama Code.

Who It Affects
Black Belt Regional Child Advocacy Center in Marengo County – exempt from paying state, county, and municipal sales and use taxes on eligible purchases through September 30, 2026.
State and local tax authorities and potentially local governments – could see reduced tax revenue from transactions involving the center during the exemption period.

Key Provisions
Adds a new exemption for the Black Belt Regional Child Advocacy Center in Marengo County from state, county, and municipal sales and use taxes.
Exemption lasts until September 30, 2026.
Exemption applies to the center’s eligible purchases of goods and services taxed at the state, county, and municipal levels.
Act becomes effective on the first day of the third month after its passage and governor’s approval.

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