# Alabama SB36: Local sales and use taxes, municipal sales and use taxes collected from nonresident Alabama taxpayers refunded

Alabama SB36, Local sales and use taxes, municipal sales and use taxes collected from nonresident Alabama taxpayers refunded, is a 2026 Regular Session Senate bill sponsored by Greg Albritton (Republican); status failed, last action 2026-01-13 (Pending Committee Action in House of Origin) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/AL-SB36-2026rs
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alabama SB36
- State: Alabama
- Session: 2026 Regular Session
- Title: Local sales and use taxes, municipal sales and use taxes collected from nonresident Alabama taxpayers refunded
- Status: failed
- Chamber: Senate
- Introduced: 2026-01-13
- Last action: 2026-01-13, Pending Committee Action in House of Origin
- Sponsor: Greg Albritton (Republican)
- Cosponsors: 0
- Subjects: Taxation & Revenue
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Greg Albritton (Republican), Senate

## Actions (2)

- 2026-01-13: Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund (Senate)
- 2026-01-13: Pending Committee Action in House of Origin (Senate)

## Bill text

- As Introduced: [PDF](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB36-int.pdf)

## Related bills

- HB67: Voter Information; limit cost of reproducing voter registration list; crime for misuse of personal voter information; created (enacted)
- SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2026 (enacted)
- SB165: Elections; municipal elections, to set qualification fee amounts, to require indigent candidates to submit documentation for fee exemption (enacted)
- HB317: Firefighter distinctive license plate; fire chaplains included, penalty for violations provided for (enacted)
- SB272: Open Records; use of public records relating to schools for certain solicitation purposes prohibited; redaction of certain information relating to financial tr… (enacted)
- SB190: Sales Tax; to exempt Precision Ocular (enacted)

## Sources
- [As Introduced (PDF)](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2026RS/SB36-int.pdf)

## Related
- [HB67: Voter Information; limit cost of reproducing voter registration list; crime for…](https://policyrisk.com/state-bill/AL-HB67-2026rs)
- [SB154: State employees, cost-of-living increase for fiscal year beginning October 1, 2…](https://policyrisk.com/state-bill/AL-SB154-2026rs)
- [SB165: Elections; municipal elections, to set qualification fee amounts, to require in…](https://policyrisk.com/state-bill/AL-SB165-2026rs)
- [HB317: Firefighter distinctive license plate; fire chaplains included, penalty for vio…](https://policyrisk.com/state-bill/AL-HB317-2026rs)
- [SB272: Open Records; use of public records relating to schools for certain solicitatio…](https://policyrisk.com/state-bill/AL-SB272-2026rs)
- [SB190: Sales Tax; to exempt Precision Ocular](https://policyrisk.com/state-bill/AL-SB190-2026rs)
- [Alabama bills](https://policyrisk.com/states/alabama/bills)
- [Alabama state hub](https://policyrisk.com/states/alabama)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/AL-SB36-2026rs (as of 2026-10-16).