HB530INTRODUCED Page 0 HB530 11VG6LZ-1 By Representatives Fidler, Givens, Holk-Jones RFD: Ways and Means Education First Read: 03-Apr-25 1 2 3 4 5 11VG6LZ-1 03/25/2025 RA (L)RA 2025-1404 Page 1 First Read: 03-Apr-25 SYNOPSIS: This bill would exempt Kidz Eatz, Incorporated, from the payment of state sales and use taxes and would provide for municipalities and counties to exempt this entity from local sales and use taxes. A BILL TO BE ENTITLED AN ACT Relating to sales and use taxes; to exempt Kidz Eatz, Incorporated, from payment of state sales and use taxes; and to provide for counties and municipalities to exempt Kidz Eatz from the payment of county and municipal sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. (a) Kidz Eatz, Incorporated, is exempt from paying any state sales and use taxes. (b) The exemption provided for in this section shall not apply to county or municipal sales or use taxes unless approved by resolution or ordinance adopted by the local governing body. Section 2. This act shall become effective on September 1, 2025. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27