Alabama 2022 Regular Session

Alabama House Bill HB353 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	1 HB353
2	2	2 217604-1
3	3	3 By Representatives Drummond, Bracy and Jones (S)
4	4	4 RFD: Ways and Means Education
5	5	5 First Read: 15-FEB-22
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7	7	Page 0 1 217604-1:n:02/15/2022:DJ/cmg LSA2022-081F
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14	14	8 SYNOPSIS: Under existing law, certain entities are
15	15	9 exempt from payment of state, county, and municipal
16	16	10 sales and use taxes.
17	17	11 This bill would exempt the Blessing Angels
18	18	12 Gifting Tree from payment of state, county, and
19	19	13 municipal sales and use taxes.
20	20	14
21	21	15 A BILL
22	22	16 TO BE ENTITLED
23	23	17 AN ACT
24	24	18
25	25	19 Relating to sales and use taxes; to amend Section
26	26	20 40-23-5, Code of Alabama 1975, to exempt the Blessing Angels
27	27	21 Gifting Tree from payment of state, county, and municipal
28	28	22 sales and use taxes.
29	29	23 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
30	30	24 Section 1. Section 40-23-5, Code of Alabama 1975 is
31	31	25 amended to read as follows:
32	32	26 "§40-23-5.
33	33	Page 1 1 "(a) The Diabetes Trust Fund, Inc., and any of its
34	34	2 branches or agencies, heretofore or hereafter organized and
35	35	3 existing in good faith in the State of Alabama for purposes
36	36	4 other than for pecuniary gain and not for individual profit,
37	37	5 are exempted from paying any state, county, or municipal sales
38	38	6 or use taxes.
39	39	7 "(b) The Chilton County Rescue Squad is exempted
40	40	8 from paying any sales or use taxes.
41	41	9 "(c) The state headquarters only of the American
42	42	10 Legion, the American Veterans of World War II, Korea, and
43	43	11 Vietnam, also known as AMVETS, the Disabled American Veterans,
44	44	12 the Veterans of Foreign Wars, also known as VFW, Alabama
45	45	13 Goodwill Industries, and the Alabama Sight Conservation
46	46	14 Association are exempted from paying any state, county, or
47	47	15 municipal sales or use taxes.
48	48	16 "(d) The Grand Chapter of all Orders of the Eastern
49	49	17 Star and the South Alabama State Fair Association Southeastern
50	50	18 Livestock Exposition of the State of Alabama and any of its
51	51	19 agencies, heretofore or hereafter organized and existing in
52	52	20 good faith in the State of Alabama for purposes other than for
53	53	21 pecuniary gain and not for individual profit, are exempted
54	54	22 from paying any state, county, or municipal sales and use
55	55	23 taxes.
56	56	24 "(e) The Alabama Goodwill Industries, Inc., of
57	57	25 Birmingham is exempted from paying any state, municipal, or
58	58	26 county sales and use taxes.
59	59	Page 2 1 "(f) The Alabama Federation of Women's Clubs is
60	60	2 exempted from paying any state, county, or municipal sales or
61	61	3 use taxes.
62	62	4 "(g) The National Conference of State Legislatures
63	63	5 and the Council of State Governments are exempted from paying
64	64	6 any state, county, or municipal sales or use taxes.
65	65	7 "(h) All blind vendors associated with the Business
66	66	8 Enterprise Program of the Department of Rehabilitation
67	67	9 Services are exempted from paying any state, county, or
68	68	10 municipal sales or use taxes.
69	69	11 "(i) All vendors who are blind as defined by Section
70	70	12 1-1-3, and who are certified by the Department of
71	71	13 Rehabilitation Services, are exempted from paying any state,
72	72	14 county, or municipal sales or use taxes.
73	73	15 "(j) The Elks Club, B.P.O.E., No. 1887, a
74	74	16 corporation, is exempted from paying any state, county, or
75	75	17 municipal sales or use taxes. Provided, however, that the
76	76	18 exemption provided by this subsection shall not extend to any
77	77	19 bar or dining room operation conducted by the Elks Club.
78	78	20 "(k) The King's Ranch, Inc., is exempted from paying
79	79	21 any state, county, or municipal sales or use taxes.
80	80	22 "(l) The Eye Foundation, Inc., and any of its
81	81	23 branches or agencies, heretofore, or hereafter organized and
82	82	24 existing in good faith in the State of Alabama for purposes
83	83	25 other than for pecuniary gain and not for individual profit,
84	84	26 are exempted from paying any state, county, or municipal sales
85	85	27 or use taxes.
86	86	Page 3 1 "(m) Any county public hospital association or any
87	87	2 Alabama nonprofit membership corporation if one or more of its
88	88	3 members is a county public hospital association, and any of
89	89	4 its, or their, branches, agencies, lessees, or successors
90	90	5 organized pursuant to Section 10-3A-1 et seq., and which
91	91	6 operates or maintains hospitals for purposes other than for
92	92	7 pecuniary gain and not for individual profit, is exempted from
93	93	8 paying any state, county, or municipal sales and use tax of
94	94	9 any nature whatsoever. Any of the taxes which were or may be
95	95	10 assessed or collected subsequent to December 31, 1993, against
96	96	11 any Alabama nonprofit membership corporation or any lessee of
97	97	12 any county public hospital association organized as herein
98	98	13 stated, pursuant to a lease in writing, will be remitted to
99	99	14 the entity which paid them; and no action or proceeding
100	100	15 against the association or nonprofit corporation may be
101	101	16 instituted after the date by the State of Alabama or any
102	102	17 county or municipality thereof or any agent or person acting
103	103	18 on behalf thereof for the collection or enforcement of any
104	104	19 sales or use tax of any nature whatsoever.
105	105	20 "(n) There is exempted from all state, county, and
106	106	21 municipal sales taxes the sale of food pursuant to the food
107	107	22 distribution program conducted by Christian Service Mission,
108	108	23 Inc., an Alabama not-for-profit corporation, in cooperation
109	109	24 with World Share, Inc., to enable needy persons to purchase
110	110	25 food at substantially discounted prices and in consideration
111	111	26 of the performance of charitable or community work by such
112	112	27 persons.
113	113	Page 4 1 "(o) Rescue service organizations operating within
114	114	2 the State of Alabama which are exempt from federal income
115	115	3 taxes under the Internal Revenue Code of 1986, § 501(c)(3) and
116	116	4 which are members of the Alabama Rescue Services Association,
117	117	5 Incorporated, are exempted from any state, county, and
118	118	6 municipal sales and use taxes.
119	119	7 "(p) Alabama Goodwill Industries, Inc., Goodwill
120	120	8 Industries of Mobile Area, Inc., and Goodwill Industries of
121	121	9 Central Alabama, Inc., are exempted from paying any state,
122	122	10 county, and municipal sales or use taxes.
123	123	11 "(q) The gross receipts from the sale of admissions
124	124	12 to a sporting event conducted by the Senior Professional
125	125	13 Golfers Association are exempted from any state, county, and
126	126	14 municipal sales taxes.
127	127	15 "(r) Volunteer, non-profit rescue units operating
128	128	16 within the state which do not meet the criteria in subsection
129	129	17 (o) but are licensed by the State Board of Health are exempt
130	130	18 from any state, county, and municipal sales and use taxes.
131	131	19 "(s)(1) The Birmingham Zoo, Inc., is exempt from
132	132	20 paying any state, county, and municipal sales and use taxes
133	133	21 associated with any and all capital expenditures but shall
134	134	22 continue to collect and remit all other taxes to the
135	135	23 appropriate taxing authorities.
136	136	24 "(2) The exemption provided pursuant to subdivision
137	137	25 (1) shall be available until September 30, 2022.
138	138	26 "(3) The Birmingham Zoo, Inc., shall report annually
139	139	27 to the Department of Revenue on the sales for which the
140	140	Page 5 1 exemption is granted. The Department of Revenue shall
141	141	2 prescribe the format of such annual report.
142	142	3 "(t)(1) The Zoo Foundation, Inc., operating as the
143	143	4 Alabama Gulf Coast Zoo, or any successor entity, is exempt
144	144	5 from paying any state, county, and municipal sales and use
145	145	6 taxes associated with any and all capital expenditures;
146	146	7 provided, however, that any exemption of county sales and use
147	147	8 taxes must first be authorized by resolution of the county
148	148	9 commission. The Zoo Foundation, Inc., shall continue to
149	149	10 collect and remit all other taxes to the appropriate taxing
150	150	11 authorities.
151	151	12 "(2) The exemption provided pursuant to subdivision
152	152	13 (1) shall be available until September 30, 2022.
153	153	14 "(3) The Zoo Foundation, Inc., shall report annually
154	154	15 to the Department of Revenue on the sales for which the
155	155	16 exemption is granted. The Department of Revenue shall
156	156	17 prescribe the format of the annual report.
157	157	18 "(u) The Josh Willingham Foundation is exempted from
158	158	19 paying any state, county, and municipal sales and use taxes.
159	159	20 "(v) The Alabama Wildlife Center is exempt from
160	160	21 paying any state, county, and municipal sales and use taxes
161	161	22 until September 30, 2024.
162	162	23 "(w) The Blessing Angels Gifting Tree is exempted
163	163	24 from paying any state, county, and municipal sales and use
164	164	25 taxes."
165	165	Page 6 1 Section 2. This act shall become effective on the
166	166	2 first day of the third month following its passage and
167	167	3 approval by the Governor, or its otherwise becoming law.
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