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Senate Bill 37 Alabama 2026 Session

Updated Jan 16, 2026
Senate Bill 37 Alabama 2026 Session
Senate Bill
In Committee
Current Status
2026 Regular Session
Session
1
Sponsor

Summary

Session
2026 Regular Session
Title
Local sales and use taxes, exemption for nonresident Alabama taxpayers established
Description

Under existing law, sales of tangible personal property in Alabama are subject to state and local sales and use taxes.

This bill would exempt sales of tangible personal property to an Alabama resident who does not reside within the municipality from municipal sales and use taxes.

Subjects
Taxation & Revenue

Bill Actions

S

Pending Senate Finance and Taxation General Fund

S

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

S

Prefiled

Bill Text

Documents

Source: Alabama Legislature