SB31 Alabama 2023 Session

Summary

Primary Sponsor

Steve LivingstonSenator

Republican

Session

Regular Session 2023

Title

Relating to state, county, and municipal sales and use taxes; to amend Section 40-23-5, Code of Alabama 1975, to exempt Nourish One Child from payment of state, county, and municipal sales and use taxes.

Summary

The bill exempts Nourish One Child, a nonprofit, from state, county, and municipal sales and use taxes in Alabama.

What This Bill Does

It amends Section 40-23-5 to add Nourish One Child to the list of organizations exempt from paying state, county, and municipal sales and use taxes. This means Nourish One Child would not owe taxes on eligible purchases. The exemption is part of a broader set of exemptions for various organizations included in the bill. The act becomes effective on the first day of the third month after it is passed and approved by the Governor (or otherwise becomes law).

Who It Affects

• Nourish One Child – would be exempt from paying state, county, and municipal sales and use taxes.
• State and local tax authorities – would experience reduced tax collections from Nourish One Child’s purchases.

Key Provisions

• Amend Section 40-23-5 to exempt Nourish One Child from paying any state, county, or municipal sales and use taxes.
• Effective date: the act becomes effective on the first day of the third month following its passage and Governor's approval (or becoming 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

Taxation. Nourish One Child, a non-profit corporation, exempt from state, county, and municipal sales and use taxes.