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Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

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SB235 • 2026

Taxation; Crime Stoppers of Metro Alabama, Incorporated, exempt from sales and use taxes

Taxation; Crime Stoppers of Metro Alabama, Incorporated, exempt from sales and use taxes

Crime Taxes
Passed Legislature

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

Sponsor
Waggoner
Last action
2026-02-24
Official status
Pending Committee Action in House of Origin
Effective date
Not listed

Plain English Breakdown

The bill summary does not provide specific details about how the exemption will be implemented or its potential impact on revenue.

Crime Stoppers of Metro Alabama Exempt from Sales and Use Taxes

This bill makes Crime Stoppers of Metro Alabama exempt from paying state sales and use taxes, and it allows local governments to also make them exempt from local taxes if they pass a resolution or ordinance.

What This Bill Does

  • Makes Crime Stoppers of Metro Alabama exempt from paying state sales and use taxes.
  • Gives counties and municipalities the option to exempt Crime Stoppers from local sales and use taxes if they pass a resolution or ordinance.

Who It Names or Affects

  • Crime Stoppers of Metro Alabama
  • Counties and municipalities in Alabama

Terms To Know

Sales tax
A tax charged on the sale or lease of goods and services.
Use tax
A tax that applies when someone buys something in another state without paying sales tax there, but then uses it in their home state.

Limits and Unknowns

  • The bill does not specify what happens if local governments do not pass a resolution or ordinance to exempt Crime Stoppers from local taxes.
  • It is unclear how this exemption will affect the revenue of counties and municipalities that choose to implement it.

Bill History

  1. 2026-02-24 Senate

    Re-referred to Committee in House of Origin

  2. 2026-02-24 Senate

    Re-referred in House of Origin

  3. 2026-02-24 Senate

    Reported Out of Committee House of Origin

  4. 2026-01-29 Senate

    Pending Committee Action in House of Origin

  5. 2026-01-29 Senate

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

Official Summary Text

Taxation; Crime Stoppers of Metro Alabama, Incorporated, exempt from sales and use taxes

Current Bill Text

Read the full stored bill text 
SB235 INTRODUCED
Page 0
SB235
CXC6XJQ-1
By Senator Waggoner
RFD: Finance and Taxation General Fund
First Read: 29-Jan-26
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CXC6XJQ-1 01/22/2026 MRF (L)MRF 2026-438
Page 1
First Read: 29-Jan-26
SYNOPSIS:
This bill would exempt Crime Stoppers of Metro
Alabama, Incorporated, from payment of state sales and
use taxes and would provide an option for
municipalities and counties to provide an exemption
from local sales and use taxes.
A BILL
TO BE ENTITLED
AN ACT
Relating to sales and use taxation; to exempt Crime
Stoppers of Metro Alabama, Incorporated, from paying state
sales and use taxes; and to provide the option for counties
and municipalities to exempt this entity from local sales and
use taxes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) Crime Stoppers of Metro Alabama,
Incorporated, is exempted from paying state and local sales
and use tax.
(b) The exemption provided in this section may apply to
county or municipal sales and use taxes upon approval of a
resolution or ordinance adopted by the local governing body
pursuant to Section 40-23-4.01, Code of Alabama 1975.
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SB235 INTRODUCED
Page 2
pursuant to Section 40-23-4.01, Code of Alabama 1975.
Section 2. This act shall become effective on September
1, 2026.
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