HB600 Alabama 2025 Session

Summary

Primary Sponsor

Cynthia Lee AlmondAlabama Public Service Commission

Republican

Session

2025 Regular Session

Title

Taxation, exempt state, county, and municipal sales and use tax from certain entities

Summary

HB600 would exempt four Alabama education foundations, including the Alabama School of Healthcare Sciences Foundation, from paying state, county, and municipal sales and use taxes.

What This Bill Does

The bill adds exemptions from state, county, and municipal sales and use taxes for four named foundations. It states the exemption applies beginning January 1, 2021, and the act becomes effective June 1, 2025. As a result, these foundations would not owe sales and use taxes on taxable purchases after the effective date.

Who It Affects

• The four named foundations (Alabama School of Fine Arts Foundation; Alabama High School of Mathematics and Science Foundation; Alabama School of Cyber Technology and Engineering Foundation; Alabama School of Healthcare Sciences Foundation) are exempt from state, county, and municipal sales and use taxes.
• State and local taxing authorities would not collect sales and use taxes from these foundations, potentially reducing tax revenue from these entities.

Key Provisions

• Amends Section 40-9-31.1 to exempt the four named foundations from paying any state, county, and municipal sales and use taxes.
• The exemption is stated to apply beginning January 1, 2021, and the act becomes effective June 1, 2025.

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