HB325 Alabama 2023 Session

Updated Feb 26, 2026

Low Interest

Summary

Primary Sponsor: Corey Harbison
Republican
Session: Regular Session 2023
Title: Relating to state, county, and municipal sales and use taxes; to exempt food pantries in Cullman County from all state, county, and municipal sales and use taxes for certain purchases.
Summary: HB325 would exempt Cullman County food pantries from all state, county, and municipal sales and use taxes on purchases for charitable purposes, if they meet specified criteria.
What This Bill Does
It creates an exemption for Cullman County food pantries from paying state, county, and municipal sales and use taxes on items purchased for charitable purposes. To qualify, a pantry must be a charitable nonprofit with 501(c)(3) status, collect/distribute items for charitable purposes without charging, and pay no salaries or expenses for duties related to its charitable operations. The exemption applies only to purchases used for charitable purposes and takes effect on the first day of the third month after passage and governor approval.

Who It Affects
Cullman County food pantries that are charitable nonprofits and meet the criteria would be exempt from state, county, and municipal sales and use taxes on eligible purchases.
Local tax-collecting authorities and vendors in Cullman County would not collect these taxes on eligible pantry purchases.

Key Provisions
Definition of 'food pantry' as a charitable, nonprofit organization that collects, purchases, or distributes items for charitable purposes without charging for those services.
Exemption for Cullman County food pantries from all state, county, and municipal sales and use taxes on purchases of items used for charitable purposes, provided the pantry has 501(c)(3) status and pays no salaries or expenses for its charitable duties.
Effective date: the act takes effect on the first day of the third month after passage and gubernatorial approval (or after it becomes law).

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: To exempt food pantries in Cullman County from sales and use tax