HB137 Alabama 2023 Session

Summary

Primary Sponsor

Artis McCampbellRepresentative

Democrat

Session

Regular Session 2023

Title

Relating to sales and use taxes; to amend Section 40-23-5, Code of Alabama 1975, to provide an exemption from state, county, and municipal sales and use taxes for the Black Belt Regional Child Advocacy Center in Marengo County.

Summary

HB137 would exempt the Black Belt Regional Child Advocacy Center in Marengo County from all state, county, and municipal sales and use taxes through September 30, 2027.

What This Bill Does

It amends Section 40-23-5 of the Alabama Code to add the Black Belt Regional Child Advocacy Center exemption. The Center would not owe or pay state, county, or municipal sales or use taxes on its purchases in Alabama. The exemption is temporary and ends on September 30, 2027. The act becomes effective on the first day of the third month after it passes and is approved by the Governor.

Who It Affects

• Black Belt Regional Child Advocacy Center in Marengo County — exempt from paying state, county, and municipal sales and use taxes on its purchases.
• Vendors that sell to the Center and Alabama tax authorities — transactions with the Center would be exempt from collecting those taxes.

Key Provisions

• Adds a sales and use tax exemption for the Black Belt Regional Child Advocacy Center in Marengo County to Section 40-23-5.
• Exemption lasts until September 30, 2027.
• The act takes effect on the first day of the third month after passage/approval by the Governor.
• The exemption is listed among a broader set of exemptions for various entities and organizations in the same 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

Tax exemption, state, county and municipal sales and use tax, Black Belt Regional Child Advocacy Center, Marengo County