Bill > SB270

This bill addresses local sales and use taxes in Alabama, specifically focusing on how such taxes can be levied and distributed to county boards of education for capital projects. The legislation stipulates that any county sales and use tax intended to fund educational capital projects can only be collected in areas actually served by the county board of education, effectively limiting the geographic scope of these tax collections. Moreover, the bill includes a provision that if any part of this requirement is found to be legally invalid, the entire county sales and use tax described in the legislation would be rendered void. The bill is set to take effect on October 1, 2025, providing local governments and school boards with advance notice of the new restrictions on tax collection and distribution.

Government Affairs

https://alison.legislature.state.al.us/bill-search