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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

Education 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 bill text does not specify an exact date for effectiveness other than it becoming law on September 1, 2026.

Sleep in Heavenly Peace Inc. Tax Exemption

This bill makes Sleep in Heavenly Peace Inc. exempt from paying state sales and use taxes for a specific period, with potential exemptions from county and municipal taxes upon local approval.

What This Bill Does

  • Exempts Sleep in Heavenly Peace Inc. from state sales and use taxes starting October 1, 2026, until September 30, 2029.

Who It Names or Affects

  • Sleep in Heavenly Peace Inc.
  • State governments collecting sales and use taxes

Terms To Know

Sales tax
A tax charged by the government on the sale of goods or services.
Use tax
A tax that must be paid when a person uses, stores, or consumes something in their state but did not pay sales tax for it.

Limits and Unknowns

  • The exemption from county and municipal taxes depends on local government approval.
  • It is unclear how this will affect the revenue of state governments.

Amendments

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

EJLXQ92-1

R 316 • Weaver

Adopted

Plain English: EJLXQ92-1 : 1/19/2026 : RA 1ST FINANCE AND TAXATION EDUCATION AMENDMENT TO SB16 OFFERED BY SENATOR ORR Page 1 Replace line 7 on page 1 with the following: sales and use taxes for three years.

  • EJLXQ92-1 : 1/19/2026 : RA 1ST FINANCE AND TAXATION EDUCATION AMENDMENT TO SB16 OFFERED BY SENATOR ORR Page 1 Replace line 7 on page 1 with the following: sales and use taxes for three years.
  • Replace line 18 on page 1 with the following: Section 1.
  • For the period commencing on October 1 2026, and ending on September 30, 2029, Sleep in Heavenly Peace, Inc.
  • is exempt 1 2 3 4 5 6 7 8 9 10 11
  • This amendment summary is using official source text because generated interpretation was skipped for this run.
HGNNN86-1

R 317 • Weaver

Adopted

Plain English: HGNNN86-1 : 1/26/2026 : RA 2ND FINANCE AND TAXATION EDUCATION AMENDMENT TO SB16 OFFERED BY SENATOR ORR Page 1 Replace line 19 on page 1 with the following: from paying state sales and use taxes.

  • HGNNN86-1 : 1/26/2026 : RA 2ND FINANCE AND TAXATION EDUCATION AMENDMENT TO SB16 OFFERED BY SENATOR ORR Page 1 Replace line 19 on page 1 with the following: 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.
  • 1 2 3 4 5 6 7 8 9 10
  • This amendment summary is using official source text because generated interpretation was skipped for this run.

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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