Bill
Bill > SB37
summary
Introduced
01/13/2026
01/13/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Local sales and use taxes, exemption for nonresident Alabama taxpayers established
AI Summary
This bill establishes an exemption from local sales and use taxes for Alabama residents when they purchase tangible personal property in an Alabama municipality that is not their place of residence, provided they can prove their residency. This change modifies existing law, specifically Section 40-23-4.1 of the Code of Alabama 1975, which likely governs these types of taxes. The bill is set to take effect on September 1, 2026.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Senate Finance and Taxation General Fund Hearing (11:00:00 2/11/2026 Finance and Taxation) (on 02/11/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://alison.legislature.state.al.us/bill-search |
| Fiscal Note - Introduced | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/FiscalNotes/FN-MSKTFHW-1.pdf |
| BillText | https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB37-int.pdf |
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