SB264 Alabama 2025 Session

Updated Feb 23, 2026

Notable

Summary

Primary Sponsor: Chris ElliottSenator
Republican
Session: 2025 Regular Session
Title: Taxation, Kidz Eatz, Incorporated, exempt from sales and use taxes
Summary: SB264 would exempt Kidz Eatz, Incorporated from state, county, and municipal sales and use taxes, effective September 1, 2025.
What This Bill Does
If enacted, the bill would remove Kidz Eatz’s obligation to pay state, county, and local sales and use taxes on taxable transactions. This would reduce the company’s tax burden. The exemption takes effect on September 1, 2025. Local and state tax authorities would not collect those taxes from Kidz Eatz, potentially reducing tax revenue from this business.

Who It Affects
Kidz Eatz, Incorporated — would be exempt from paying state, county, and municipal sales and use taxes.
State, county, and municipal tax authorities — could receive less sales and use tax revenue from Kidz Eatz due to the exemption.

Key Provisions
Section 1: Exempts Kidz Eatz, Incorporated from paying any state, county, and municipal sales and use taxes.
Section 2: Establishes the exemption effective date as September 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

Pending Senate Finance and Taxation Education

Read for the first time and referred to the Senate Committee on Finance and Taxation Education