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SB16 • 2026

Taxation, Sleep in Heavenly Peace Inc., exempt from sales and use tax

Taxation, Sleep in Heavenly Peace Inc., exempt from sales and use tax

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Weaver
Last action
2026-02-19
Official status
Read Second Time in Second House
Effective date
Not listed

Plain English Breakdown

The effective date is listed as September 1, 2026, but this specific detail may be considered procedural rather than a core function of the exemption itself.

Tax Exemption for Sleep in Heavenly Peace Inc.

This bill exempts a specific organization called Sleep in Heavenly Peace, Inc. from state sales and use taxes between October 2026 and September 2029.

What This Bill Does

  • Exempts Sleep in Heavenly Peace, Inc. from paying state sales and use taxes for the period starting on October 1, 2026, and ending on September 30, 2029.
  • Allows Sleep in Heavenly Peace, Inc. to be exempted from county and municipal sales and use taxes if approved by the local government under Section 40-23-4.01.

Who It Names or Affects

  • Sleep in Heavenly Peace, Inc.
  • State tax agencies
  • County and municipal governments that may choose to grant exemptions

Limits and Unknowns

  • The bill does not guarantee county or municipal exemptions because local approval is required.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

EJLXQ92-1

R 316 • Weaver

Adopted

Plain English: This amendment changes the tax break for Sleep in Heavenly Peace, Inc. to last exactly three years from October 1, 2026, until September 30, 2029.

  • The exemption now starts on a specific date: October 1, 2026.
  • The exemption ends on a specific date: September 30, 2029.
  • The total length of the tax break is set to three years.
  • The provided text does not explain what type of organization Sleep in Heavenly Peace, Inc. is or why they need this exemption.
  • The amendment only shows changes for two specific lines and does not include the full context of the original bill.
HGNNN86-1

R 317 • Weaver

Adopted

Plain English: This amendment adds a rule allowing Sleep in Heavenly Peace, Inc. to be exempt from county and city sales taxes if local leaders approve it.

  • The bill now allows the organization to skip paying state sales tax as originally planned.
  • It creates an option for the organization to also avoid paying county and municipal (city) sales taxes.
  • This exemption only works if a specific county or city agrees to approve it under Section 40-23-4.01.
  • The text does not explain what the organization must do to get this local approval, only that it is required.

Bill History

  1. 2026-02-19 House

    Read for the Second Time and placed on the Calendar

  2. 2026-02-19 House

    Reported Out of Committee Second House

  3. 2026-02-12 House

    Pending Committee Action in Second House

  4. 2026-02-12 House

    Read for the first time and referred to the House Committee on Ways and Means Education

  5. 2026-02-10 Senate

    Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 318 (Yeas 32, Nays 0)

  6. 2026-02-10 Senate

    Weaver motion to Adopt - Adopted Roll Call 317 (Yeas 31, Nays 0)

  7. 2026-02-10 Senate

    Weaver motion to Adopt - Adopted Roll Call 316 (Yeas 31, Nays 0)

  8. 2026-02-10 Senate

    Third Reading in House of Origin (Yeas 31, Nays 0)

  9. 2026-02-10 Senate

    Engrossed

  10. 2026-02-10 Senate

    Finance and Taxation Education 2nd Amendment Offered

  11. 2026-02-10 Senate

    Finance and Taxation Education 1st Amendment Offered

  12. 2026-01-29 Senate

    Read for the Second Time and placed on the Calendar

  13. 2026-01-28 Senate

    Reported Out of Committee House of Origin

  14. 2026-01-28 Senate

    Finance and Taxation Education 2nd Amendment

  15. 2026-01-28 Senate

    Finance and Taxation Education 1st Amendment

  16. 2026-01-23 Senate

    Pending Committee Action in House of Origin

  17. 2026-01-23 Senate

    Read for the first time and referred to the Senate Committee on Finance and Taxation Education

Official Summary Text

Taxation, Sleep in Heavenly Peace Inc., exempt from sales and use tax

Current Bill Text

Read the full stored bill text
SB16 ENGROSSED
Page 0
SB16
9JKHNPB-2
By Senator Weaver
RFD: Finance and Taxation Education
First Read: 13-Jan-26
PFD: 27-Aug-25
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SB16 Engrossed
Page 1
PFD: 27-Aug-25
A BILL
TO BE ENTITLED
AN ACT
Relating to sales and use taxes; to exempt Sleep in
Heavenly Peace, Inc. from the payment of state, county and
municipal sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. For the period commencing on October 1
2026, and ending on September 30, 2029, Sleep in Heavenly
Peace, Inc. is exempt from paying state sales and use taxes.
(b) Sleep in Heavenly Peace, Inc. may be exempted from
paying county and municipal sales and use taxes upon approval
of the county or municipality pursuant to Section 40-23-4.01.
Section 2. This act shall become effective on September
1, 2026.
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SB16 Engrossed
Page 2
1, 2026.
Senate
Read for the first time and referred
to the Senate committee on Finance
and Taxation Education
................13-Jan-26
Read for the second time and placed
on the calendar:
2 amendments
................29-Jan-26
Read for the third time and passed
as amended
Yeas 32
Nays 0
Abstains 0
................10-Feb-26
Patrick Harris,
Secretary.
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