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SB236 • 2026

Taxation; Life on Wheels, exempt from state, county, and municipal sales and use taxes

Taxation; Life on Wheels, exempt from state, county, and municipal sales and use taxes

Taxes
Passed Legislature

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

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

Plain English Breakdown

The bill summary and official text do not provide details about the effective date of June 1, 2026, which was mentioned in the candidate explanation.

Life on Wheels Sales Tax Exemption

This bill makes Life on Wheels exempt from paying state, county, and municipal sales and use taxes under certain conditions.

What This Bill Does

  • Exempts Life on Wheels from paying any state sales and use taxes.
  • Does not exempt Life on Wheels from county or municipal sales or use taxes unless approved by another law.
  • Makes the exemption available from September 1, 2026, to August 31, 2029.

Who It Names or Affects

  • Life on Wheels
  • State and local governments collecting sales and use taxes

Terms To Know

Sales tax
A tax charged by the government when people buy goods or services.
Use tax
A tax that must be paid on items bought in another state and used in Alabama if no sales tax was paid there.

Limits and Unknowns

  • The exemption does not apply to county or municipal taxes unless approved by a specific law.
  • It is unclear how this will affect local government revenues from Life on Wheels.

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; Life on Wheels, exempt from state, county, and municipal sales and use taxes

Current Bill Text

Read the full stored bill text 
SB236 INTRODUCED
Page 0
SB236
I3J4MW6-1
By Senator Roberts
RFD: Finance and Taxation General Fund
First Read: 29-Jan-26
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I3J4MW6-1 01/21/2026 MRF (F)MRF 2026-405
Page 1
First Read: 29-Jan-26
SYNOPSIS:
This bill would exempt Life on Wheels from the
payment of sales and use taxes.
A BILL
TO BE ENTITLED
AN ACT
Relating to sales and use taxes; to exempt Life on
Wheels from the payment of sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) Life on Wheels is exempted from paying
any sales and use taxes.
(b) The exemption provided in this section shall not
apply to county or municipal sales or use taxes unless
approved pursuant to Section 40-23-4.01, Code of Alabama 1975.
(c) The exemption provided pursuant to this section
shall be available from September 1, 2026, to August 31, 2029.
Section 2. This act shall become effective on June 1,
2026.
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