Senate Bill 235 Alabama 2026 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

2026 Regular Session

Title

Taxation; Crime Stoppers of Metro Alabama, Incorporated, exempt from sales and use taxes

Summary

SB235 would exempt Crime Stoppers of Metro Alabama, Incorporated from state sales and use taxes and would let counties and municipalities opt to exempt it from local sales and use taxes.

What This Bill Does

It would exempt Crime Stoppers of Metro Alabama, Incorporated from paying state sales and use taxes. It would allow counties and municipalities to exempt Crime Stoppers from local sales and use taxes through resolutions or ordinances adopted by the local governing body. The exemption would take effect on September 1, 2026.

Who It Affects

• Crime Stoppers of Metro Alabama, Incorporated would be exempt from paying state sales and use taxes (and could receive local tax exemptions if a local government chooses to grant one).
• Counties and municipalities would have the option to grant local sales and use tax exemptions for Crime Stoppers through approved resolutions or ordinances.

Key Provisions

• Exempts Crime Stoppers of Metro Alabama, Incorporated from paying state sales and use taxes.
• Provides an option for counties and municipalities to exempt Crime Stoppers from local sales and use taxes upon adoption of a resolution or ordinance under Section 40-23-4.01.
• Effective date: September 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