SB348 Alabama 2023 Session

Summary

Primary Sponsor

Garlan GudgerSenator

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

The bill would exempt Cullman County food pantries that meet criteria from all state, county, and municipal sales and use taxes on items they purchase for charitable purposes.

What This Bill Does

If passed, the bill creates a tax exemption for purchases made by qualifying food pantries in Cullman County on items used for charitable purposes. To qualify, the pantry must be a charitable nonprofit with 501(c)(3) status and must not pay salaries or reimbursement for duties related to its charitable operations. The exemption covers all state, county, and municipal sales and use taxes and applies only to purchases by these pantries, effective on the first day of the third month after passage and approval.

Who It Affects

• Food pantries in Cullman County that meet the criteria (501(c)(3) status and no paid salaries/expenses for charitable duties) would be exempt from state, county, and municipal sales and use taxes on qualifying purchases.
• Cullman County and its local tax authorities may see reduced tax collections from exempt purchases by qualifying pantries.

Key Provisions

• Defines 'food pantry' as a charitable, nonprofit organization that collects, purchases, or distributes items without charge for charitable purposes.
• Exempts eligible 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 salary or expenses for its charitable operations.
• Effective date: on the first day of the third month after passage and approval by the Governor.

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