SB127
SB127 ENGROSSED By Senator Melson A BILL TO BE ENTITLED AN ACT To exempt the Josh Willingham
Foundation from the payment of all state, county, and municipal sales and use taxes. BE IT
ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. The Josh Willingham Foundation is exempted
from paying or collecting any state, county, and municipal sales and use taxes until August
31, 2022, unless extended by an act of the Legislature. Section 2. This act shall become effective
on the first day of the third month following its passage and approval by the Governor, or
its otherwise becoming law. Taxation Tax Exemptions Sales and Use Tax Josh Willingham Foundation...

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HB162
180891-1:n:12/14/2016:JMH/tj LRS2016-3557 HB162 By Representatives McMillan, Davis and Shiver
RFD Ways and Means Education Rd 1 09-FEB-17 SYNOPSIS: This bill would exempt the Alabama Gulf
Coast Zoo from payment of state, county, and municipal sales and use taxes. A BILL TO BE ENTITLED
AN ACT To amend Section 40-23-5 of the Code of Alabama 1975, to exempt the Alabama Gulf Coast
Zoo from payment of state, county, and municipal sales and use taxes. BE IT ENACTED BY THE
LEGISLATURE OF ALABAMA: Section 1. Section 40-23-5 of the Code of Alabama 1975, is amended
to read as follows: "§40-23-5 "(a) The Diabetes Trust Fund, Inc., and any of its
branches or agencies, heretofore or hereafter organized and existing in good faith in the
State of Alabama for purposes other than for pecuniary gain and not for individual profit,
are hereby exempted from paying any state, county, or municipal sales or use taxes. "(b)
The Chilton County Rescue Squad is hereby exempted from paying any sales or use taxes....

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HB429
184272-1:n:03/16/2017:LFO-KF/jmb HB429 By Representatives Daniels and Patterson RFD Ways and
Means Education Rd 1 16-MAR-17 SYNOPSIS: This bill would exempt the National Federation of
the Blind (NFB) of Alabama from payment of state, county, and municipal sales and use taxes.
A BILL TO BE ENTITLED AN ACT To amend Section 40-23-5 of the Code of Alabama 1975, to exempt
the National Federation of the Blind (NFB) of Alabama from payment of state, county, and municipal
sales and use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Section 40-23-5
of the Code of Alabama 1975, is amended to read as follows: §40-23-5. "(a) The Diabetes
Trust Fund, Inc., and any of its branches or agencies, heretofore or hereafter organized and
existing in good faith in the State of Alabama for purposes other than for pecuniary gain
and not for individual profit, are hereby exempted from paying any state, county, or municipal
sales or use taxes. "(b) The Chilton County Rescue Squad is hereby...
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HB276
182523-1:n:02/16/2017:LLR/th LRS2017-795 HB276 By Representatives Hall and Daniels RFD Ways
and Means Education Rd 1 21-FEB-17 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 Rosetta James Scholarship Foundation from any state,
county, and municipal sales and use taxes. A BILL TO BE ENTITLED AN ACT To exempt the Rosetta
James Scholarship Foundation from the payment of all state, county, and municipal sales and
use taxes. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. The Rosetta...
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HB238
181653-1:n:02/01/2017:LFO-HP/jmb HB238 By Representative Greer RFD Ways and Means Education
Rd 1 16-FEB-17 SYNOPSIS: Currently, the State of Alabama imposes a sales and use tax on the
gross proceeds from the sale of gold, silver, and platinum bullion and coins. This bill will
exempt the gross proceeds from the sale of gold, silver, and platinum bullion and coins from
sales and use tax in the state. A BILL TO BE ENTITLED AN ACT To amend Sections 40-23-4 and
40-23-62, Code of Alabama 1975, relating to sales and use tax exemptions, to exempt the gross
proceeds from the sales of gold, silver, and platinum bullion and coins from sales and use
tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section 1. Sections 40-23-4 and 40-23-62,
Code of Alabama 1975, is amended to read as follows: §40-23-4. "(a) There are exempted
from the provisions of this division and from the computation of the amount of the tax levied,
assessed, or payable under this division the following: "(1) The gross proceeds...
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SB235
182396-2:n:02/22/2017:LFO-HP/jmb SB235 By Senator Ward RFD Finance and Taxation Education Rd
1 23-FEB-17 SYNOPSIS: Under current law, sales tax exemptions and use tax exemptions are not
consistent with each other. This bill standardizes sales and use tax exemptions in order to
provide uniformity for taxpayers by aligning current exemptions and incorporating certain
sales tax exemptions into the use tax law. This bill provides further for the sales of photographs
and commissioned portraits. A BILL TO BE ENTITLED AN ACT To amend Sections 40-23-4, Code of
Alabama 1975, to provide an exemption for gross receipts occurring from the services provided
by photographers and commissioned portrait artists; and to amend Section 40-23-62, Code of
Alabama 1975; relating to exemptions from use tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:Section
1. Sections 40-23-4 and 40-23-62, Code of Alabama 1975, is amended to read as follows: §40-23-4.
"(a) There are exempted from the provisions of this...
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SB120
181106-1:n:01/04/2017:LFO-HP*/jmb SB120 By Senator Ward RFD Finance and Taxation Education
Rd 1 07-FEB-17 SYNOPSIS: Under current law, sales tax exemptions and use tax exemptions are
not consistent with each other. This bill standardizes sales and use tax exemptions in order
to provide uniformity for taxpayers by aligning current exemptions and incorporating certain
sales tax exemptions into the use tax law. This bill codifies existing case law regarding
the sales and use tax exemption for gross receipts received by a learned professional, and
provides that a party making sales of photographs and commissioned portraits made prior to
October 1, 2017, is not required to remit sales or use tax unless it was collected from the
purchaser. A BILL TO BE ENTITLED AN ACT To amend Sections 40-23-4, Code of Alabama 1975, to
provide an exemption for gross receipts occurring from the business of a learned professional;
and to amend Section 40-23-62, Code of Alabama 1975; relating to exemptions from...
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HB290
Rep(s). By Representatives Weaver and Fridy HB290 ENROLLED, An Act, To amend Sections 40-23-4,
Code of Alabama 1975, to provide an exemption for gross receipts occurring from the services
provided by photographers and commissioned portrait artists; and to amend Section 40-23-62,
Code of Alabama 1975, relating to exemptions from use tax. BE IT ENACTED BY THE LEGISLATURE
OF ALABAMA:Section 1. Sections 40-23-4 and 40-23-62, Code of Alabama 1975, is amended to read
as follows: §40-23-4. "(a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: "(1) The gross proceeds of the sales of lubricating oil and gasoline as
defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this...
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HB600
186692-1:n:05/09/2017:FC/tj LRS2017-2098 HB600 By Representative Sessions RFD Agriculture and
Forestry Rd 1 09-MAY-17 SYNOPSIS: Under existing law, an exemption from the state sales tax
is provided for the sale of fruit or agricultural products by a person or corporation that
planted, cultivated, and harvested the fruit or agricultural product. This bill would specify
that the exemption would apply to the sale of fruit or agricultural products by the person
or corporation that planted or cultivated and harvested the fruit or agricultural product.
In addition, the gross receipts derived from the sale of pine straw products by the person
that harvested the product would be exempt from sales tax. A BILL TO BE ENTITLED AN ACT To
amend Section 40-23-4 of the Code of Alabama 1975, relating to the state sales tax, to specify
that the exemption for the sale of fruit or agricultural products includes sales of fruit
or agricultural products by a person or corporation that planted or cultivated...
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SB418
186566-1:n:05/04/2017:FC/tj LRS2017-2031 SB418 By Senator Whatley RFD Agriculture, Conservation,
and Forestry Rd 1 04-MAY-17 SYNOPSIS: Under existing law, an exemption from the state sales
tax is provided for the sale of fruit or agricultural products by a person or corporation
that planted, cultivated, and harvested the fruit or agricultural product. This bill would
specify that the exemption would apply to the sale of fruit or agricultural products by the
person or corporation that planted, cultivated, or harvested the fruit or agricultural product.
A BILL TO BE ENTITLED AN ACT To amend Section 40-23-4 of the Code of Alabama 1975, relating
to the state sales tax, to specify that the exemption for the sale of fruit or agricultural
products includes sales of fruit or agricultural products by a person or corporation that
planted, cultivated, or harvested the fruit or agricultural products. BE IT ENACTED BY THE
LEGISLATURE OF ALABAMA:Section 1. Section 40-23-4 of the Code of Alabama...
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