HB353 Alabama 2022 Session

Summary

Primary Sponsor

Barbara DrummondRepresentative

Democrat

Session

Regular Session 2022

Title

Taxation, Blessing Angels Gifting Tree, exempt from state, county, and municipal sales and use taxes, Sec. 40-23-5 am'd.

Summary

HB353 would exempt the Blessing Angels Gifting Tree from state, county, and municipal sales and use taxes in Alabama.

What This Bill Does

This bill amends Section 40-23-5 to add the Blessing Angels Gifting Tree to the list of organizations exempt from paying sales and use taxes. If passed, the organization would not owe sales tax on its purchases from vendors, and the exemption applies at the state, county, and municipal levels. The bill does not specify new reporting requirements for this exemption.

Who It Affects

• Blessing Angels Gifting Tree — becomes exempt from paying state, county, and municipal sales and use taxes.
• State and local tax authorities — could see reduced tax collections from transactions involving the exempt entity.

Key Provisions

• Adds the Blessing Angels Gifting Tree to Section 40-23-5, exempting it from paying any state, county, or municipal sales or use taxes.
• The exemption applies at the state, county, and municipal levels.
• The exemption is included alongside other nonprofit and charitable exemptions in the statute.

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