HB178 Alabama 2024 Session

Summary

Primary Sponsor

Corey Harbison

Republican

Session

Regular Session 2024

Title

To exempt food pantries in Cullman County from sales and use tax

Summary

HB178 would exempt Cullman County food pantries that meet criteria from paying sales and use taxes on items bought for charitable purposes.

What This Bill Does

A 'food pantry' is defined as a charitable nonprofit that collects, purchases, or distributes items without charging for charitable purposes. If a Cullman County pantry has 501(c)(3) status and does not pay salaries or reimburse expenses for duties related to its charitable operations, it would be exempt from all state, county, and municipal sales and use taxes on purchases used for charitable purposes. The exemption applies only to Cullman County and becomes effective September 1, 2024.

Who It Affects

• Food pantries in Cullman County that meet the defined criteria (501(c)(3) status and no salaries/expenses for duties related to charitable operations) would receive the tax exemption on purchases for charitable purposes.
• Vendors and suppliers who sell goods to qualifying pantries, since those purchases would be exempt from state, county, and municipal sales and use taxes.

Key Provisions

• Defines 'food pantry' as a charitable nonprofit that collects, purchases, or distributes items for charitable purposes without charging for those purposes.
• Exempts qualifying Cullman County food pantries from all state, county, and municipal sales and use taxes on purchases used for charitable purposes, provided the pantry has 501(c)(3) status and does not pay salaries or reimburse expenses for duties related to charitable operations.
• Effective date: September 1, 2024.

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 & Revenue