HB600INTRODUCED
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HB600
AR1BJQ7-1
By Representatives Almond, Underwood, Travis, McCampbell, Lamb
RFD: Ways and Means Education
First Read: 17-Apr-25
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6 AR1BJQ7-1 04/17/2025 JF (F)JF 2025-1659
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First Read: 17-Apr-25
SYNOPSIS:
Under existing law, the state imposes sales and
use taxes upon certain persons, firms, or corporations.
The amount of the taxes ranges from one and one-half to
four percent of the gross proceeds of the sale or
consumption of various types of tangible personal
property. The state also imposes a sales tax on the
operation of places of amusement or entertainment.
Counties and municipalities impose various additional
sales and use taxes. Certain entities are exempted from
state, county, or local sales and use taxes.
This bill would exempt the Alabama School of
Healthcare Sciences Foundation from any state, county,
and municipal sales and use taxes.
A BILL
TO BE ENTITLED
AN ACT
Related to sales and use tax exemptions; to amend
Section 40-9-31.1, Code of Alabama 1975, to exempt the Alabama
School of Healthcare Sciences Foundation from the payment of
all state, county, and municipal sales and use taxes.
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BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 40-9-31.1 of the Code of Alabama
1975, is amended to read as follows:
"ยง40-9-31.1
Notwithstanding any other provision of law, beginning
January 1, 2021, the Alabama School of Fine Arts Foundation,
Incorporated, the Alabama High School of Mathematics and
Science Foundation, and the Alabama School of Cyber Technology
and Engineering Foundatio n, and the Alabama School of
Healthcare Sciences Foundaton are exempted from paying any
state, county, and municipal sales and use taxes."
Section 2. This act shall become effective on June 1,
2025.
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