# Alabama SB37: Local sales and use taxes, exemption for nonresident Alabama taxpayers established

Alabama SB37, Local sales and use taxes, exemption for nonresident Alabama taxpayers established, 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-SB37-2026rs
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Alabama SB37
- State: Alabama
- Session: 2026 Regular Session
- Title: Local sales and use taxes, exemption for nonresident Alabama taxpayers established
- 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/SB37-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/SB37-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-SB37-2026rs (as of 2026-10-16).