SB244 Alabama 2022 Session

Summary

Primary Sponsor

Steve LivingstonSenator

Republican

Session

Regular Session 2022

Title

Nourish One Child, a non-profit corporation, exempt from state, county, and municipal sales and use taxes, Sec. 40-23-5 am'd.

Summary

SB244 would exempt Nourish One Child, a nonprofit, from state, county, and municipal sales and use taxes.

What This Bill Does

The bill amends Section 40-23-5 to add Nourish One Child to the list of entities exempt from paying sales and use taxes. The exemption applies to Nourish One Child's purchases and would last until September 30, 2027. This means vendors would not charge those taxes to Nourish One Child, and tax authorities would not collect them for that entity during the exemption period. The act becomes effective on the first day of the third month after passage and governor approval, or when it otherwise becomes law.

Who It Affects

• Nourish One Child — becomes exempt from paying state, county, and municipal sales or use taxes on its purchases.
• Vendors/retailers and Alabama tax authorities — will not collect or remit sales taxes for Nourish One Child transactions during the exemption period.

Key Provisions

• Adds Nourish One Child to the exemptions in Section 40-23-5, making it exempt from state, county, and municipal sales and use taxes.
• Establishes the exemption duration through September 30, 2027.
• Specifies the exemption applies to all applicable sales and use taxes (state, county, and municipal).
• States the act becomes effective on the first day of the third month after its passage and governor approval (or when it becomes law otherwise).

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