Senate Bill 190 Alabama 2026 Session

Updated Feb 12, 2026

Summary

Primary Sponsor: J.T. WaggonerSenator
Republican
Session: 2026 Regular Session
Title: Sales Tax; to exempt Advancing Sight Network
Summary: SB190 would exempt Advancing Sight Network from state, county, and municipal sales and use taxes for five years, from Oct 1, 2026 through Sept 30, 2031, with the law taking effect June 1, 2026.
What This Bill Does
If enacted, Advancing Sight Network would not owe state, county, or municipal sales and use taxes on purchases during the 2026–2031 exemption window. The exemption applies notwithstanding existing tax rules and would last unless the Legislature extends it. The act becomes effective June 1, 2026.

Who It Affects
Advancing Sight Network would be exempt from paying state, county, and municipal sales and use taxes on eligible purchases during the 2026–2031 exemption period.
State and local governments would not collect those taxes from Advancing Sight Network during the exemption period, reducing tax revenue temporarily.

Key Provisions
Section 1: Notwithstanding existing law, Advancing Sight Network is exempt from paying any state, county, and municipal sales and use taxes for October 1, 2026 through September 30, 2031, unless extended by an act of the Legislature.
Section 2: The act becomes effective June 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation & Revenue