SB116 Alabama 2023 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2023

Title

Relating to sales and use taxes; to amend Section 40-23-5, Code of Alabama 1975, to exempt The Mike Slive Foundation from payment of state, county, and municipal sales and use taxes.

Summary

SB116 would exempt The Mike Slive Foundation for Prostate Cancer Research from state, county, and municipal sales and use taxes, as part of a broader set of nonprofit exemptions.

What This Bill Does

The bill amends Section 40-23-5 to add The Mike Slive Foundation as exempt from paying state, county, and municipal sales and use taxes. It also expands exemptions to a wide list of other nonprofit and public-interest organizations. The exemptions apply to taxes collected by state and local authorities and could reduce tax revenue from transactions involving these groups. The act becomes effective on the first day of the third month after passage and the governor's approval.

Who It Affects

• The Mike Slive Foundation for Prostate Cancer Research would be exempt from paying state, county, and municipal sales and use taxes.
• State and local tax authorities (and the counties and municipalities that collect these taxes) could see reduced sales tax revenue due to the expanded exemptions for exempt organizations.

Key Provisions

• Exempts The Mike Slive Foundation for Prostate Cancer Research from paying state, county, and municipal sales and use taxes.
• Adds numerous other exemptions for nonprofit and public-service organizations to Section 40-23-5, including groups such as The Diabetes Trust Fund, Chilton County Rescue Squad, AMVETS, VFW, Alabama Goodwill Industries, and others.
• Provides capital expenditure exemptions for the Birmingham Zoo and Zoo Foundation/Alabama Gulf Coast Zoo, with reporting requirements and conditions related to county authorization and time limits.
• Authorizes exemptions for the sale of food through the Christian Service Mission program in cooperation with World Share to assist needy people.
• Includes exemptions for certain rescue service organizations and other health-related nonprofit entities, along with related administrative provisions and sunset/term details for some exemptions.
• States that the act becomes effective on the first day of the third month after passage and governor 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, The Mike Slive Foundation for Prostate Cancer Research, exempt from state, county, and municipal sales and use taxes