HB121 Alabama 2014 Session

Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes

This bill would exempt private schools from any state, county, and municipal sales and use taxes on the purchase of tangible personal property

To exempt private schools from payment of all state, county, and municipal sales and use taxes on the purchase of tangible personal property