AL
Alabama Senate Bill SB244

Alabama 2022 Regular Session

Alabama Senate Bill SB244 Compare Versions

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11 1 SB244
2-2 217870-2
2+2 217870-1
33 3 By Senator Livingston
44 4 RFD: Finance and Taxation Education
55 5 First Read: 22-FEB-22
66
7-Page 0 1 SB244
7+Page 0 1 217870-1:n:02/17/2022: SS/cmg LSA2022-093F
88 2
99 3
10-4 ENGROSSED
10+4
1111 5
1212 6
13-7 A BILL
14-8 TO BE ENTITLED
15-9 AN ACT
16-10
17-11 Relating to state, county, and municipal sales and
18-12 use taxes; to amend Section 40-23-5, Code of Alabama 1975, to
19-13 exempt Nourish One Child from payment of state, county, and
20-14 municipal sales and use taxes.
21-15 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
22-16 Section 1. Section 40-23-5, Code of Alabama 1975, is
23-17 amended to read a follows:
24-18 "§40-23-5.
25-19 "(a) The Diabetes Trust Fund, Inc., and any of its
26-20 branches or agencies, heretofore or hereafter organized and
27-21 existing in good faith in the State of Alabama for purposes
28-22 other than for pecuniary gain and not for individual profit,
29-23 are hereby exempted from paying any state, county, or
30-24 municipal sales or use taxes.
31-25 "(b) The Chilton County Rescue Squad is hereby
32-26 exempted from paying any sales or use taxes.
33-Page 1 1 "(c) The state headquarters only of the American
34-2 Legion, the American Veterans of World War II, Korea, and
35-3 Vietnam, also known as AMVETS, the Disabled American Veterans,
36-4 the Veterans of Foreign Wars, also known as VFW, Alabama
37-5 Goodwill Industries, and the Alabama Sight Conservation
38-6 Association are hereby exempted from paying any state, county,
39-7 or municipal sales or use taxes.
40-8 "(d) The Grand Chapter of all Orders of the Eastern
41-9 Star and the South Alabama State Fair Association Southeastern
42-10 Livestock Exposition of the State of Alabama and any of its
43-11 agencies, heretofore or hereafter organized and existing in
44-12 good faith in the State of Alabama for purposes other than for
45-13 pecuniary gain and not for individual profit, are hereby
46-14 exempted from paying any state, county, or municipal sales and
47-15 use taxes.
48-16 "(e) The Alabama Goodwill Industries, Inc., of
49-17 Birmingham is hereby exempted from paying any state,
50-18 municipal, or county sales and use taxes.
51-19 "(f) The Alabama Federation of Women's Clubs is
52-20 hereby exempted from paying any state, county, or municipal
53-21 sales or use taxes.
54-22 "(g) The National Conference of State Legislatures
55-23 and the Council of State Governments are hereby exempted from
56-24 paying any state, county, or municipal sales or use taxes.
57-25 "(h) All blind vendors associated with the Business
58-26 Enterprise Program of the Department of Rehabilitation
59-Page 2 1 Services are hereby exempted from paying any state, county, or
60-2 municipal sales or use taxes.
61-3 "(i) All vendors who are blind as defined by Section
62-4 1-1-3, and who are certified by the Department of
63-5 Rehabilitation Services, are hereby exempted from paying any
64-6 state, county, or municipal sales or use taxes.
65-7 "(j) The Elks Club, B.P.O.E., No. 1887, a
66-8 corporation, is hereby exempted from paying any state, county,
67-9 or municipal sales or use taxes. Provided, however, that the
68-10 exemption provided by this subsection shall not extend to any
69-11 bar or dining room operation conducted by the Elks Club.
70-12 "(k) The King's Ranch, Inc., is hereby exempted from
71-13 paying any state, county, or municipal sales or use taxes.
72-14 "(l) The Eye Foundation, Inc., and any of its
73-15 branches or agencies, heretofore, or hereafter organized and
74-16 existing in good faith in the State of Alabama for purposes
75-17 other than for pecuniary gain and not for individual profit,
76-18 are hereby exempted from paying any state, county, or
77-19 municipal sales or use taxes.
78-20 "(m) Any county public hospital association or any
79-21 Alabama nonprofit membership corporation if one or more of its
80-22 members is a county public hospital association, and any of
81-23 its, or their, branches, agencies, lessees, or successors
82-24 organized pursuant to Section 10-3A-1 et seq., and which
83-25 operates or maintains hospitals for purposes other than for
84-26 pecuniary gain and not for individual profit, is hereby
85-27 exempted from paying any state, county, or municipal sales and
86-Page 3 1 use tax of any nature whatsoever. Any of the taxes which were
87-2 or may be assessed or collected subsequent to December 31,
88-3 1993, against any Alabama nonprofit membership corporation or
89-4 any lessee of any county public hospital association organized
90-5 as herein stated, pursuant to a lease in writing, will be
91-6 remitted to the entity which paid them; and no action or
92-7 proceeding against the association or nonprofit corporation
93-8 may be instituted after the date by the State of Alabama or
94-9 any county or municipality thereof or any agent or person
95-10 acting on behalf thereof for the collection or enforcement of
96-11 any sales or use tax of any nature whatsoever.
97-12 "(n) There is hereby exempted from all state,
98-13 county, and municipal sales taxes the sale of food pursuant to
99-14 the food distribution program conducted by Christian Service
100-15 Mission, Inc., an Alabama not-for-profit corporation, in
101-16 cooperation with World Share, Inc., to enable needy persons to
102-17 purchase food at substantially discounted prices and in
103-18 consideration of the performance of charitable or community
104-19 work by such persons.
105-20 "(o) Rescue service organizations operating within
106-21 the State of Alabama which are exempt from federal income
107-22 taxes under the Internal Revenue Code of 1986, §501(c)(3) and
108-23 which are members of the Alabama Rescue Services Association,
109-24 Incorporated, are hereby exempted from any state, county, and
110-25 municipal sales and use taxes.
111-26 "(p) Alabama Goodwill Industries, Inc., Goodwill
112-27 Industries of Mobile Area, Inc., and Goodwill Industries of
113-Page 4 1 Central Alabama, Inc., are exempted from paying any state,
114-2 county, and municipal sales or use taxes.
115-3 "(q) The gross receipts from the sale of admissions
116-4 to a sporting event conducted by the Senior Professional
117-5 Golfers Association are exempted from any state, county, and
118-6 municipal sales taxes.
119-7 "(r) Volunteer, non-profit rescue units operating
120-8 within the state which do not meet the criteria in subsection
121-9 (o) but are licensed by the State Board of Health are exempt
122-10 from any state, county, and municipal sales and use taxes.
123-11 "(s)(1) The Birmingham Zoo, Inc., is exempt from
124-12 paying any state, county, and municipal sales and use taxes
125-13 associated with any and all capital expenditures but shall
126-14 continue to collect and remit all other taxes to the
127-15 appropriate taxing authorities.
128-16 "(2) The exemption provided pursuant to subdivision
129-17 (1) shall be available until September 30, 2022.
130-18 "(3) The Birmingham Zoo, Inc., shall report annually
131-19 to the Department of Revenue on the sales for which the
132-20 exemption is granted. The Department of Revenue shall
133-21 prescribe the format of such annual report.
134-22 "(t)(1) The Zoo Foundation, Inc., operating as the
135-23 Alabama Gulf Coast Zoo, or any successor entity, is exempt
136-24 from paying any state, county, and municipal sales and use
137-25 taxes associated with any and all capital expenditures;
138-26 provided, however, that any exemption of county sales and use
139-27 taxes must first be authorized by resolution of the county
140-Page 5 1 commission. The Zoo Foundation, Inc., shall continue to
141-2 collect and remit all other taxes to the appropriate taxing
142-3 authorities.
143-4 "(2) The exemption provided pursuant to subdivision
144-5 (1) shall be available until September 30, 2022.
145-6 "(3) The Zoo Foundation, Inc., shall report annually
146-7 to the Department of Revenue on the sales for which the
147-8 exemption is granted. The Department of Revenue shall
148-9 prescribe the format of the annual report.
149-10 "(u) The Josh Willingham Foundation is exempted from
150-11 paying any state, county, and municipal sales and use taxes.
151-12 "(v) The Alabama Wildlife Center is exempt from
152-13 paying any state, county, and municipal sales and use taxes.
153-14 "(w) Nourish One Child is exempted from paying any
154-15 state, county, and municipal sales or use taxes until
155-16 September 30, 2027."
156-17 Section 2. This act shall become effective on the
157-18 first day of the third month following its passage and
158-19 approval by the Governor, or its otherwise becoming law.
159-Page 6 1
160-2
161-3 Senate
162-Read for the first time and referred to the Senate4
163-committee on Finance and Taxation Education ......5 2.2-FEB-22
164- 6
165-Read for the second time and placed on the calen-7
166-dar 1 amendment..................................8 0.9-MAR-22
167- 9
168-Read for the third time and passed as amended ....10 2.9-MAR-22
169-Yeas 3311
170-12 Nays 0
171-13
13+7
14+8 SYNOPSIS: Under existing law, certain organizations
15+9 and vendors are exempt from payment of state,
16+10 county, and municipal sales and use taxes.
17+11 This bill would provide that the Nourish One
18+12 Child would be exempt from payment of state,
19+13 county, and municipal sales and use taxes.
17220 14
173-15 Patrick Harris,
174-16 Secretary.
175-17
176-Page 7
21+15 A BILL
22+16 TO BE ENTITLED
23+17 AN ACT
24+18
25+19 Relating to state, county, and municipal sales and
26+20 use taxes; to amend Section 40-23-5, Code of Alabama 1975, to
27+21 exempt Nourish One Child from payment of state, county, and
28+22 municipal sales and use taxes.
29+23 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
30+24 Section 1. Section 40-23-5, Code of Alabama 1975, is
31+25 amended to read a follows:
32+26 "§40-23-5.
33+Page 1 1 "(a) The Diabetes Trust Fund, Inc., and any of its
34+2 branches or agencies, heretofore or hereafter organized and
35+3 existing in good faith in the State of Alabama for purposes
36+4 other than for pecuniary gain and not for individual profit,
37+5 are hereby exempted from paying any state, county, or
38+6 municipal sales or use taxes.
39+7 "(b) The Chilton County Rescue Squad is hereby
40+8 exempted from paying any sales or use taxes.
41+9 "(c) The state headquarters only of the American
42+10 Legion, the American Veterans of World War II, Korea, and
43+11 Vietnam, also known as AMVETS, the Disabled American Veterans,
44+12 the Veterans of Foreign Wars, also known as VFW, Alabama
45+13 Goodwill Industries, and the Alabama Sight Conservation
46+14 Association are hereby exempted from paying any state, county,
47+15 or municipal sales or use taxes.
48+16 "(d) The Grand Chapter of all Orders of the Eastern
49+17 Star and the South Alabama State Fair Association Southeastern
50+18 Livestock Exposition of the State of Alabama and any of its
51+19 agencies, heretofore or hereafter organized and existing in
52+20 good faith in the State of Alabama for purposes other than for
53+21 pecuniary gain and not for individual profit, are hereby
54+22 exempted from paying any state, county, or municipal sales and
55+23 use taxes.
56+24 "(e) The Alabama Goodwill Industries, Inc., of
57+25 Birmingham is hereby exempted from paying any state,
58+26 municipal, or county sales and use taxes.
59+Page 2 1 "(f) The Alabama Federation of Women's Clubs is
60+2 hereby exempted from paying any state, county, or municipal
61+3 sales or use taxes.
62+4 "(g) The National Conference of State Legislatures
63+5 and the Council of State Governments are hereby exempted from
64+6 paying any state, county, or municipal sales or use taxes.
65+7 "(h) All blind vendors associated with the Business
66+8 Enterprise Program of the Department of Rehabilitation
67+9 Services are hereby exempted from paying any state, county, or
68+10 municipal sales or use taxes.
69+11 "(i) All vendors who are blind as defined by Section
70+12 1-1-3, and who are certified by the Department of
71+13 Rehabilitation Services, are hereby exempted from paying any
72+14 state, county, or municipal sales or use taxes.
73+15 "(j) The Elks Club, B.P.O.E., No. 1887, a
74+16 corporation, is hereby exempted from paying any state, county,
75+17 or municipal sales or use taxes. Provided, however, that the
76+18 exemption provided by this subsection shall not extend to any
77+19 bar or dining room operation conducted by the Elks Club.
78+20 "(k) The King's Ranch, Inc., is hereby exempted from
79+21 paying any state, county, or municipal sales or use taxes.
80+22 "(l) The Eye Foundation, Inc., and any of its
81+23 branches or agencies, heretofore, or hereafter organized and
82+24 existing in good faith in the State of Alabama for purposes
83+25 other than for pecuniary gain and not for individual profit,
84+26 are hereby exempted from paying any state, county, or
85+27 municipal sales or use taxes.
86+Page 3 1 "(m) Any county public hospital association or any
87+2 Alabama nonprofit membership corporation if one or more of its
88+3 members is a county public hospital association, and any of
89+4 its, or their, branches, agencies, lessees, or successors
90+5 organized pursuant to Section 10-3A-1 et seq., and which
91+6 operates or maintains hospitals for purposes other than for
92+7 pecuniary gain and not for individual profit, is hereby
93+8 exempted from paying any state, county, or municipal sales and
94+9 use tax of any nature whatsoever. Any of the taxes which were
95+10 or may be assessed or collected subsequent to December 31,
96+11 1993, against any Alabama nonprofit membership corporation or
97+12 any lessee of any county public hospital association organized
98+13 as herein stated, pursuant to a lease in writing, will be
99+14 remitted to the entity which paid them; and no action or
100+15 proceeding against the association or nonprofit corporation
101+16 may be instituted after the date by the State of Alabama or
102+17 any county or municipality thereof or any agent or person
103+18 acting on behalf thereof for the collection or enforcement of
104+19 any sales or use tax of any nature whatsoever.
105+20 "(n) There is hereby exempted from all state,
106+21 county, and municipal sales taxes the sale of food pursuant to
107+22 the food distribution program conducted by Christian Service
108+23 Mission, Inc., an Alabama not-for-profit corporation, in
109+24 cooperation with World Share, Inc., to enable needy persons to
110+25 purchase food at substantially discounted prices and in
111+26 consideration of the performance of charitable or community
112+27 work by such persons.
113+Page 4 1 "(o) Rescue service organizations operating within
114+2 the State of Alabama which are exempt from federal income
115+3 taxes under the Internal Revenue Code of 1986, §501(c)(3) and
116+4 which are members of the Alabama Rescue Services Association,
117+5 Incorporated, are hereby exempted from any state, county, and
118+6 municipal sales and use taxes.
119+7 "(p) Alabama Goodwill Industries, Inc., Goodwill
120+8 Industries of Mobile Area, Inc., and Goodwill Industries of
121+9 Central Alabama, Inc., are exempted from paying any state,
122+10 county, and municipal sales or use taxes.
123+11 "(q) The gross receipts from the sale of admissions
124+12 to a sporting event conducted by the Senior Professional
125+13 Golfers Association are exempted from any state, county, and
126+14 municipal sales taxes.
127+15 "(r) Volunteer, non-profit rescue units operating
128+16 within the state which do not meet the criteria in subsection
129+17 (o) but are licensed by the State Board of Health are exempt
130+18 from any state, county, and municipal sales and use taxes.
131+19 "(s)(1) The Birmingham Zoo, Inc., is exempt from
132+20 paying any state, county, and municipal sales and use taxes
133+21 associated with any and all capital expenditures but shall
134+22 continue to collect and remit all other taxes to the
135+23 appropriate taxing authorities.
136+24 "(2) The exemption provided pursuant to subdivision
137+25 (1) shall be available until September 30, 2022.
138+26 "(3) The Birmingham Zoo, Inc., shall report annually
139+27 to the Department of Revenue on the sales for which the
140+Page 5 1 exemption is granted. The Department of Revenue shall
141+2 prescribe the format of such annual report.
142+3 "(t)(1) The Zoo Foundation, Inc., operating as the
143+4 Alabama Gulf Coast Zoo, or any successor entity, is exempt
144+5 from paying any state, county, and municipal sales and use
145+6 taxes associated with any and all capital expenditures;
146+7 provided, however, that any exemption of county sales and use
147+8 taxes must first be authorized by resolution of the county
148+9 commission. The Zoo Foundation, Inc., shall continue to
149+10 collect and remit all other taxes to the appropriate taxing
150+11 authorities.
151+12 "(2) The exemption provided pursuant to subdivision
152+13 (1) shall be available until September 30, 2022.
153+14 "(3) The Zoo Foundation, Inc., shall report annually
154+15 to the Department of Revenue on the sales for which the
155+16 exemption is granted. The Department of Revenue shall
156+17 prescribe the format of the annual report.
157+18 "(u) The Josh Willingham Foundation is exempted from
158+19 paying any state, county, and municipal sales and use taxes.
159+20 "(v) The Alabama Wildlife Center is exempt from
160+21 paying any state, county, and municipal sales and use taxes.
161+22 "(w) Nourish One Child is exempted from paying any
162+23 state, county, and municipal sales or use taxes."
163+24 Section 2. This act shall become effective on the
164+25 first day of the third month following its passage and
165+26 approval by the Governor, or its otherwise becoming law.
166+Page 6