Relating to Sales and Use Tax; to establish conditions for exemption of county or municipal sales and use tax

SB 160 establishes new conditions for counties and municipalities to adopt or rescind local sales and use tax exemptions. Under this bill, state-level sales tax exemptions would not automatically apply at the local level unless local governments pass a specific resolution or ordinance. These local resolutions must include an effective date of September 1 and a specified duration, with notice provided to the Alabama Department of Revenue by July 1. The bill also requires existing local exemptions to comply with these new conditions by September 1, 2025, or they will cease.