Alabama legislation · 2025 Regular Session
Alabama HB191: Relating to Sales and Use Tax; to establish conditions for exemption of county or municipal sales and use tax
Status: Signed into law, May 27, 2025
What the bill says
An Act, Regarding sales and use tax; to establish conditions for exemption of county or municipal sales and use tax.
From the enrolled text:
An Act, Regarding sales and use tax; to establish conditions for exemption of county or municipal sales and use tax. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. (a) Notwithstanding any other laws to the contrary, any law that enacts or amends a sales and use tax exemption shall apply only to state sales and use taxes and shall not apply to county or municipal sales and use taxes, unless all of the following are satisfied: (1) The law provides for exemption of county or municipal sales and use tax. (2) The exemption is approved by resolution or ordinance of the county or municipality. The resolution or ordinance must include all of the following provisions: a. An effective date of September 1 of a given year for the exemption. b. The duration of the exemption, which must be in fiscal year increments or in perpetuity. (3) The county commission or municipality provides notice of the resolution or ordinance to the Alabama Department of Revenue by July 1 prior to the effective date of the exemption. (b) A county or municipality may rescind a county or municipal sales and use tax exemption by resolution or ordinance provided both of the following conditions are met: (1) The rescission is effective beginning on September 1 of a given fiscal year. Page …
Sponsors
- Baker, Alan (R, HD-066) · primary sponsor
- Debbie Wood (R)
Latest actions
- : Enacted
- : Delivered to Governor
- : Signature Requested
- : Baker Concur In and Adopt - Adopted Roll Call 1013
- : Ready to Enroll
- : Enrolled
- : Third Reading in Second House
- : County and Municipal Government 1st Amendment Offered
- : Orr motion to Adopt - Adopted Roll Call 534
- : Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 535
Votes
- House Roll Call #1013 (April 24, 2025): 102 yea, 0 nay, passed
- Senate Roll Call #535 (April 8, 2025): 33 yea, 0 nay, passed
- Senate Roll Call #534 (April 8, 2025): 33 yea, 0 nay, passed
- Senate Roll Call #533 (April 8, 2025): 33 yea, 0 nay, passed
Subjects: Taxation & Revenue
Common questions
- What is HB191?
- HB191 is a bill in the Alabama Legislature (2025 Regular Session): Relating to Sales and Use Tax; to establish conditions for exemption of county or municipal sales and use tax.
- What does HB191 do?
- In its own words: An Act, Regarding sales and use tax; to establish conditions for exemption of county or municipal sales and use tax.
- What is the status of HB191?
- Signed into law as of May 27, 2025. Latest action: Enacted (May 27, 2025).
- Who sponsored HB191?
- Baker, Alan (R, HD-066), with 1 co-sponsor.
- Where is the official record for HB191?
- On the Alabama Legislature website: https://alison.legislature.state.al.us/instrument/2025RS/HB191
Source: official Alabama record. Tracked by Delilah, AI for legislation across all 50 states and Congress.