HB203 Alabama 2025 Session

Summary

Primary Sponsor

Bill LambRepresentative

Republican

Session

2025 Regular Session

Title

Taxation; High Socks for Hope, exempt from sales and use tax

Summary

The bill would exempt High Socks for Hope, Incorporated from the state sales and use taxes and allow local governments to exempt it from local taxes as well.

What This Bill Does

It would remove the state portion of sales and use taxes for High Socks for Hope, Incorporated. Local exemptions would be possible only if each county or municipality passes a resolution or ordinance approving the exemption. The exemption is specific to this entity and would take effect on September 1, 2025.

Who It Affects

• High Socks for Hope, Incorporated: would be exempt from the state sales and use taxes, and possibly local taxes if local governments choose to grant the exemption.
• Counties and municipalities: may choose to exempt the entity from local sales and use taxes through a resolution or ordinance.

Key Provisions

• Exempts High Socks for Hope, Incorporated from the state portion of sales and use taxes.
• Local exemptions from sales and use taxes are allowed only if the county or municipality approves via resolution or ordinance.
• Effective date of the exemption is September 1, 2025.
• The exemption applies only to High Socks for Hope, Incorporated and not automatically to other entities.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.