---
type: "Bill"
title: "Taxation, sales and use taxes, state, county, and municipal, School of Fine Arts Foundation, Incorporated, High School of Mathematics and Science Foundation, School of Cyber Technology and Engineering Foundation, exempt"
description: "Taxation, sales and use taxes, state, county, and municipal, School of Fine Arts Foundation, Incorporated, High School of Mathematics and Science Foundation, School of Cyber Technology and Engineering Foundation, exempt"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2021rs"
identifier: "SB 40"
citation: "Alabama SB 40 (2021rs)"
classification: ["bill"]
subjects: ["Sales and Use Tax"]
status: "enacted"
primary_sponsors: ["Givhan"]
version_count: 5
action_count: 19
vote_count: 5
first_action: "2021-02-02T05:00:00+00:00"
last_action: "2021-03-18T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/2d332970-78fe-4c98-abb3-3b3a42d91d9a"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=SB40"
source_hash: "1575c179830ed545acc8cc02316a883184e37f7050dc84ec772048d2159a0aa1"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---

# Alabama SB 40 (2021rs) — Taxation, sales and use taxes, state, county, and municipal, School of Fine Arts Foundation, Incorporated, High School of Mathematics and Science Foundation, School of Cyber Technology and Engineering Foundation, exempt

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/SB40-int.pdf)
2. **Amd/Sub 209675-2** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/209675-2.pdf)
3. **Amd/Sub 211164-3** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/211164-3.pdf)
4. **Engrossed** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/SB40-eng.pdf)
5. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2021rs/PrintFiles/SB40-enr.pdf)

## Votes

- Motion to Read a Third Time and Pass adopted Roll Call 79 — **28–2** (pass) · upper
- Motion to Read a Third Time and Pass adopted Roll Call 431 — **98–0** (pass) · lower
- Motion to Adopt adopted Roll Call 430 — **99–0** (pass) · lower
- Givhan motion to Concur In and Adopt adopted Roll Call 638 — **26–0** (pass) · upper
- Givhan motion to Adopt adopted Roll Call 78 — **29–0** (pass) · upper

## Sponsors

- Givhan — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-02-02T05:00:00+00:00** Read for the first time and referred to the Senate committee on Finance and Taxation Education `reading-1, referral-committee`
- **2021-02-03T05:00:00+00:00** Read for the second time and placed on the calendar 1 amendment `reading-2`
- **2021-02-04T05:00:00+00:00** Third Reading Passed `passage`
- **2021-02-04T05:00:00+00:00** Finance and Taxation Education Amendment Offered `amendment-introduction`
- **2021-02-04T05:00:00+00:00** Givhan motion to Adopt adopted Roll Call 78 `amendment-passage`
- **2021-02-04T05:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 79 `passage`
- **2021-02-04T05:00:00+00:00** Engrossed
- **2021-02-04T05:00:00+00:00** Read for the first time and referred to the House of Representatives committee on Ways and Means Education `reading-1, referral-committee`
- **2021-03-03T05:00:00+00:00** Read for the second time and placed on the calendar 1 amendment `reading-2`
- **2021-03-16T04:00:00+00:00** Third Reading Passed `passage`
- **2021-03-16T04:00:00+00:00** Ways and Means Education Amendment Offered `amendment-introduction`
- **2021-03-16T04:00:00+00:00** Motion to Adopt adopted Roll Call 430 `amendment-passage`
- **2021-03-16T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 431 `passage`
- **2021-03-16T04:00:00+00:00** Concurrence Requested
- **2021-03-16T04:00:00+00:00** Givhan motion to Concur In and Adopt adopted Roll Call 638 `passage`
- **2021-03-16T04:00:00+00:00** Concurred in Second House Amendment
- **2021-03-18T04:00:00+00:00** Enrolled
- **2021-03-18T04:00:00+00:00** Signature Requested
- **2021-03-18T04:00:00+00:00** Assigned Act No. 2021-130. `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/2d332970-78fe-4c98-abb3-3b3a42d91d9a`. Confidence: reported (aggregated from official Alabama legislature records).