Transcript Highlights:

• have an income tax that they can use. have an income tax that they can use.
• It's a it's a exempt from sales tax.
• exemptions which narrow our tax base and is not good tax policy.
• Um, and what targeted tax exemption.
• um tax exempt status, the provides that um tax exempt status, the federal<01:41:17.760> government

Bills: HF331, HF916

Keywords: school supplies, sales tax exemption, use tax, sales and use tax, back-to-school, classroom supplies, education tax relief, tax holiday, retail exemption, Minnesota sales tax, school materials, binders, calculators, notebooks, pencils, backpacks, book bags, local tax revenue, taxable sales base, income tax

Transcript Highlights:

• Only can use the mic.
• Representative Lan, will you give us our Ash Wednesday message? >> Thank you.
• Help us always to think with love and act with care. We pray as always in Jesus' name.
• Help us always to the world each day.
• Many of us have learned how to braid since we were about 5 years old.

Bills: SB183, SB160, SB183, SB160

Keywords: tribal police, law enforcement, reservation safety, Ma-Chis Lower Creek Indian Tribe, indigenous rights, sales tax, use tax, sales and use tax, local tax exemption, county tax, municipal tax, county commission, municipal ordinance, resolution, Alabama Department of Revenue, tax administration, fiscal year, September 1 effective date, local government, tax exemption

Transcript Highlights:

• I have one of those requests for tax exemption.
• What the request is, is of course for sales and use tax exemption.
• Of course, all these bills are just exempting the state tax.
• and use tax.
• They've raised $133,000 and the request is to exempt the sales tax on those... to exempt that sales tax

Bills: SB177, HB83, HB203, HB218, HB256, HB350, HB530, HB546, HB577, HB259

Keywords: entertainment, film, music, production incentives, Alabama Film Office, tax rebates, media industry, economic development, Baptist convention, tax exemption, sales and use tax, Alabama, nonprofit, HB203, High Socks for Hope, nonprofit tax exemption, sales tax, use tax, state tax exemption, local option tax exemption

Transcript Highlights:

• EV Fleet purchases dollars would be used EV Fleet purchases dollars would be used to<00:09:57.440
• Thank you for joining us today.
• <00:31:55.360> general unique uh in terms of using general unique uh in terms of using general
• us to use the of the things that allows us to use the partnership<00:38:35.079> that<00:38:35.200
• beings and is now frankly in all of us beings and is now frankly in all of us in<01:02:07.960>

Bills: HF919, HF1192, HF212, HF214

Keywords: wastewater, infrastructure, funding, Litchfield, economic development, environmental compliance, Hastings, water treatment, PFAS, nitrates, bonds, capital investment, public health, HF212, Round Lake-Brewster, Independent School District No. 2907, school construction, school building, sales tax exemption, use tax exemption

Transcript Highlights:

• Let us pray.
• We ask that you direct our decisions and give us wisdom.
• With that wisdom, give us... ...give us understanding, and on top of that, give us discernment to make
• manner. being used in this similar manner.
• Thank you for getting that clarification for us.

Bills: HB473, HB397, HB397

Keywords: water recreation, public access, water bodies, recreational use, water commissions, real estate, disclosures, equitable interest, disciplinary actions, Alabama Real Estate Commission, HB397, homestead exemption, ad valorem tax, property tax, tax relief, senior exemption, elderly homeowners, retiree exemption, disability exemption, blind exemption

Transcript Highlights:

• for property taxes.
• Understand, the full cash value is not what is used for your property taxes; it is the limited property
• While that limited value is what's used to set the property tax, the limited value is going to chase
• Not having property taxes would be detrimental not only to us living at this time but Arizona's in the
• So essentially, the tax treatment has always been that these textbooks are not exempt from TPT sales

Bills: HB2120, HB2173, HB2261, HB2786, HB2792

Keywords: property tax exemption, disability, veterans, widows, income limits, Arizona Revised Statutes, property tax, electronic communication, tax assessment, tax correction, real estate, agriculture, tax classification, land use, nonprofit organizations, transaction privilege tax, tax exemption, textbook rental, education, business leasing

Summary: The House Ways and Means Committee heard and advanced several tax-related bills. HB 2261, by Rep. Griffin, would rename and clarify the agricultural real property classification in statute to align with court rulings on valuing permanent crops such as orchards and vineyards under the income approach. Supporters argued it codifies existing law and avoids unnecessary litigation costs, while county assessors and the Arizona Association of Counties opposed it, asking the committee to wait for the pending Arizona Supreme Court case. After discussion about the court history and valuation methods, the committee passed HB 2261 on a 5-3 vote with one absent. The committee then unanimously or near-unanimously advanced HB 2173, which allows tax officers and taxpayers to use electronic responses for notices of proposed correction and notices of claim unless certified mail is required. County assessors supported the bill as a modernization that could reduce delay, paper, and postage costs, and members discussed whether the statute should require periodic reauthorization of email contact. HB 2120, which adds the Social Security Administration to the definition of competent medical authority for property tax disability exemptions, also passed, though one member voted present and another no while seeking more information about how it would interact with existing disability documentation requirements. Two additional bills were also approved. HB 2786 would extend a tax deduction to gross proceeds from leasing or renting textbooks required by state universities or community colleges, including digital textbook rentals, and was supported as student relief and tax parity for rental versus physical books. HB 2792 would fully exempt from property tax the primary residence of a veteran with a 100% service-connected disability, and would treat a jointly owned primary residence as fully owned by the veteran for exemption purposes; assessors said the bill was a needed cleanup measure to clarify implementation. Both bills received strong support and were returned with do-pass recommendations, and the committee adjourned after completing the agenda.

Bills: HB386, HB387, HB388, HB389, HB386, HB387, HB388, HB389

Keywords: HB386, food tax, grocery tax, sales tax reduction, use tax, Education Trust Fund, state revenue trigger, tax cut, consumer tax relief, Alabama sales tax, Alabama use tax, groceries, retail tax, revenue growth threshold, county and municipal tax, fiscal trigger, sales tax, food taxation, local government, financial growth

Transcript Highlights:

• Hi, okay, this bill is important to us.
• told just to use the bathroom, but there is no bathroom to use.
• All right, this is a sales and use tax. This is to get them in sync with each other.
• Number one, we have a fair amount of local sales tax exemption bills that have been put in this committee
• I don't know if it's going to work or not, but it's to deal with all the local sales tax exemptions for

Bills: SB1, SB83, SB159, SB160, SB1

Keywords: workers' compensation, public education, employee injury, insurance trust fund, on-the-job injury, administrative procedures, adult-size changing table, changing station, accessible restroom, public bathroom, public building, public entity, ADA, Americans with Disabilities Act, accessibility, restroom renovation, new construction, grant program, state grant, local government facilities

Transcript Highlights:

• <00:09:36.720> on is, uh, take away gross receipt tax on is, uh, take away gross receipt tax
• It isn't propane already exist. >> Propane is already tax exempt for farms. >> So this would just be
• It isn't propane already exist. >> Propane is already tax exempt for farms. >> So this would just be
• So anything that uses any pivot system that waters or electricity is used. >> Irrigation. >> So irrigation
• So anything that uses any pivot system that waters or electricity is used. >> Irrigation. >> So irrigation

Bills: SB159, SB159

Keywords: sales tax exemption, use tax exemption, diapers, baby supplies, baby formula, baby bottles, baby wipes, breast pump, breast milk pumping equipment, lactation, nursing bra, nursing pads, maternity wear, pregnancy clothing, postpartum clothing, menstrual products, tampons, sanitary napkins, panty liners, menstrual cups

Transcript Highlights:

• Of the states that do tax contacts and glasses, some of them only tax ... glasses.
• both state and local taxes?
• Is there still a local tax? In the states that do tax, they're exempt.
• those taxes are.
• insurance premium tax credit, and utility tax credit.

Bills: SB1, HB176, HB86, SB1, HB176, HB86

Keywords: workers' compensation, public education, employee injury, insurance trust fund, on-the-job injury, administrative procedures, HB176, Alabama sales tax, use tax, sales and use tax exemption, optical aids, eyeglasses, contact lenses, prescription glasses, vision care, optometrist, ophthalmologist, optician, medical devices, local option tax exemption

Transcript Highlights:

• Um the sales and use tax reorganization.
• these sales and use tax state uh the these sales and use tax state uh the sales<00:03:39.519>
• > into<00:03:41.840> one sales and use tax statutes into one sales and use tax statutes
• That's the intent and sales and use tax.
• <00:05:57.360> tax, it's sales tax, it applies to use tax, it's sales tax, it applies to use

Bills: SF0079, SF0080, SF0039

Keywords: sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, tax exemption, long-term homeowners, property tax, seniors, residential property, 916, all

Bills: SF0039, SF0079, SF0080

Keywords: tax exemption, long-term homeowners, property tax, seniors, residential property, sales tax, use tax, economic development, impact assistance, industrial facilities, tax exemptions, local control, electronic notice, compliance, tax collection, administration, 916, all

Transcript Highlights:

• House Bill 387 is one that would reduce the sales and use taxes on machinery to 1.4%.
• Fulford said, it's sales tax. So sales tax on machinery, sales tax on groceries.
• And the grocery tax is gone? ...portion, and the grocery tax is gone? Okay.
• So they asked us...
• This bill exempts the Alabama Eye Bank from sales and use tax. All right.

Bills: HB86, HB273, HB379, HB386, HB387, HB388, HB389, HB487, HB600, SB120, HB176

Keywords: rural health, hospital funding, tax credits, qualified donations, Alabama Department of Revenue, HB273, Hunger-Free Campus Act, hunger free campus, food insecurity, college hunger, student hunger, campus pantry, food pantry, SNAP, Supplemental Nutrition Assistance Program, basic needs, student food assistance, meal vouchers, meal credits, food vouchers

Transcript Highlights:

• So how you use the animal, depending on how you use the animal, it's already. at an exemption, right?
• No fiscal note on us using clarifying law on an exemption.
• is also. eligible for sales tax exemption.
• And decreasing taxes, the tax year would allow us to.
• . of our districts that are funded by sales and use tax.

Bills: HB134, HB135, HB 1109, HB 1243, HB1392, HB1399, HJR99, HB134, HB135

Keywords: sales tax, use tax, local tax, municipal tax, county tax, tax sourcing, place of business, principal business location, small business, retailer, marketplace seller, economic development agreement, Chapter 321, Chapter 323, Tax Code, Texas Comptroller, local sales and use tax, tax jurisdiction, order consummation, ship-to location

Transcript Highlights:

• Therefore, I think this is good government efficiency. help us reduce some property tax.
• The legislature passed House Bill 800, which created the R&D franchise tax credit and sales tax exemption
• It extends the R&D franchise tax credit program and repeals the insufficient sales tax exemption.
• use tax.
• It exempts sales tax on aircraft parts used in the maintenance, repair, and overhaul, known as MRO. for

Bills: SB214, SB935, SB1030, SB1901, SB2018, SB2020, SB2066, SB2206

Keywords: HVAC, tax exemption, energy efficiency, residential heating, installation services, Energy Star, sales tax, residential, installation, sales tax exemption, Environmental Protection Agency, temporary exemption, motor fuel tax, county exemption, diesel fuel, gasoline tax, transportation funding, SB 1030, Texas Tax Code, use tax exemption

Transcript Highlights:

• I'll use my mother for an example.
• Yes, outside of Texas and even outside of the US.
• that can be used for malicious purposes.
• That is what 3837 allows us to do.
• I'm gonna use the extraneous offenses.

Bills: HB207, HB235

Keywords: HB 207, Texas Government Code, Section 411.201, license to carry, LTC, handgun license, concealed carry, federal judge, immigration judge, immigration court, U.S. immigration court, judicial security, firearm carry permit, Texas handgun license, federal judiciary, HB235, Texas, sales tax exemption, use tax exemption, disabled veteran

Transcript Highlights:

• It's basically regarding the passage of recent exemptions with the use tax.
• We're putting together both the... ...sales tax and the use tax, kind of in the same categories.
• Members of the committee, HB 226 deals with the property tax exemption.
• And if they made less than $12,500, they could use that exemption.
• If they were over 65, they could use that exemption as well. Exemption.

Bills: HB205, HB226, HB234

Keywords: sales tax, use tax, exemption, tax conformity, tangible personal property, Alabama Department of Revenue, retail tax, consumer use tax, nonresident, religious publications, church magazines, Bible class materials, Sunday school materials, tax administration, indirect tax, state revenue, HB226, homestead exemption, ad valorem tax, property tax

Transcript Highlights:

• And it just, it's real ironic to me that we can give a tax release or exempt folks on Second Amendment
• So, this bill will actually exempt them from all sales taxes, and it also has a provision in it that
• What I have for your consideration is a sales and use tax exemption for a 501(c)(3) called High Socks
• sales and use tax consideration is a tax sales and use tax exemption<00:12:12.240> for<00:12:
• exemption.

Bills: HB187, HB98, HB360, HB394, HB398, HB388, HB187, HB98, HB360, HB394, HB398, HB388

Keywords: school safety, emergency response, training, public safety, Alyssa's Law, law enforcement, scholarship, tuition assistance, dependent education, Alabama, blackout license plate, HB360, Second Amendment Sales Tax Holiday, sales tax holiday, firearms, guns, ammunition, bullets, primers, gun accessories

Transcript Highlights:

• Let us pray.
• aircraft parts from state sales and use tax, and also the lease and rental version of the state.
• So currently, it's already a tax-exempt transaction.
• to get worked on, and they give it back to me and I fly the plane out to do whatever, that's already tax-exempt
• In his comment, while he's urging us to vote against this bill, it said that this tax would unduly burden

Bills: HB61, HB327, HB253, HB297

Keywords: home school, career and technical education, public schools, K-12 education, enrollment policy, parental leave, state employees, adoption, employee benefits, aircraft tax, aviation tax, sales tax exemption, use tax exemption, lease tax, rental tax, commercial aircraft, air carrier, airline, aircraft parts, maintenance

Bills: HB527, HB580, HB28, HB3, HB360, HB425, HB354, HB527, HB580, HB28, HB3, HB360, HB425, HB354

Keywords: liability, off-roading, parks, participant safety, risk management, HB580, Alabama Healthy Schools Act, public schools, K-12, school nutrition, school meals, cafeteria, vending machines, fundraising sales, food additives, artificial dyes, ultra-processed food, processed food ban, student health, child nutrition