1 HB272
2 204255-1
3 By Representatives Drummond and Bracy
4 RFD: Ways and Means Education
5 First Read: 02-FEB-21
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1 204255-1:n:01/23/2020:JET/tgw LSA2020-280
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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 Blessing Angels
20 Gifting Tree from any state, county, and municipal
21 sales and use taxes.
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23 A BILL
24 TO BE ENTITLED
25 AN ACT
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1 To exempt the Blessing Angels Gifting Tree from the
2 payment of all state, county, and municipal sales and use
3 taxes.
4 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
5 Section 1. The Blessing Angels Gifting Tree is
6 exempted from paying any state, county, and municipal sales
7 and use taxes.
8 Section 2. This act shall become effective on the
9 first day of the third month following its passage and
10 approval by the Governor, or its otherwise becoming law.
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