1 HB283
2 208719-1
3 By Representatives Daniels, Lawrence, Gray, Reynolds, Whitt,
4 Clarke, Jackson, Drummond, Bracy and Hall
5 RFD: Ways and Means Education
6 First Read: 02-FEB-21
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8 SYNOPSIS: Under existing law, the state imposes sales
9 and use taxes upon certain persons, firms, or
10 corporations. The amount of the taxes ranges from
11 one and one-half to four percent of the gross
12 proceeds of the sale or consumption of various
13 types of tangible personal property. The state also
14 imposes a sales tax on the operation of places of
15 amusement or entertainment. Counties and
16 municipalities impose various additional sales and
17 use taxes. Certain entities are exempted from
18 state, county, or local sales and use taxes.
19 This bill would exempt the Alabama School of
20 Fine Arts Foundation, Incorporated, the Alabama
21 High School of Mathematics and Science Foundation,
22 and the Alabama School of Cyber Technology and
23 Engineering Foundation, from any state, county, and
24 municipal sales and use taxes.
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26 A BILL
27 TO BE ENTITLED
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1 AN ACT
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3 To exempt the Alabama School of Fine Arts
4 Foundation, Incorporated, the Alabama High School of
5 Mathematics and Science Foundation, and the Alabama School of
6 Cyber Technology and Engineering Foundation from the payment
7 of all state, county, and municipal sales and use taxes.
8 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
9 Section 1. The Alabama School of Fine Arts
10 Foundation, Incorporated, the Alabama High School of
11 Mathematics and Science Foundation, and the Alabama School of
12 Cyber Technology and Engineering Foundation are exempted from
13 paying any state, county, and municipal sales and use taxes.
14 Section 2. This act shall become effective on the
15 first day of the third month following its passage and
16 approval by the Governor, or its otherwise becoming law.
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