---
type: "Bill"
title: "Relating to Sales and Use Tax; to establish conditions for exemption of county or municipal sales and use tax"
description: "Taxation & Revenue"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2025rs"
identifier: "HB 191"
citation: "Alabama HB 191 (2025rs)"
classification: ["bill"]
subjects: ["Taxation & Revenue"]
status: "enacted"
primary_sponsors: ["Baker (A)"]
version_count: 3
action_count: 21
vote_count: 0
first_action: "2025-02-05T05:00:00+00:00"
last_action: "2025-05-27T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/130bc384-762a-4833-8563-4dde0bacd627"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "4ed6840d3d1cf9545311e50d14c08bbd8294e04d67da75fbf4e363abca5044e4"
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 HB 191 (2025rs) — Relating to Sales and Use Tax; to establish conditions for exemption of county or municipal sales and use tax

Taxation & Revenue

## Version chain

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

1. **Introduced** (filed) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB191-int.pdf)
2. **Orr motion to Adopt - Adopted Roll Call 534** (committee substitute) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/9JJH8PM-1.pdf)
3. **Enrolled** (enrolled) — [source](https://alison.legislature.state.al.us/files/pdf/SearchableInstruments/2025RS/HB191-enr.pdf)

## Sponsors

- Baker (A) — primary (person)

## Timeline

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

- **2025-05-27T04:00:00+00:00** Enacted `became-law`
- **2025-04-29T04:00:00+00:00** Signature Requested
- **2025-04-29T04:00:00+00:00** Delivered to Governor `executive-receipt`
- **2025-04-24T04:00:00+00:00** Enrolled
- **2025-04-24T04:00:00+00:00** Ready to Enroll
- **2025-04-24T04:00:00+00:00** Baker Concur In and Adopt - Adopted Roll Call 1013
- **2025-04-08T04:00:00+00:00** Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 535 `passage`
- **2025-04-08T04:00:00+00:00** Orr motion to Adopt - Adopted Roll Call 534
- **2025-04-08T04:00:00+00:00** County and Municipal Government 1st Amendment Offered (County and Municipal Government) `amendment-introduction`
- **2025-04-08T04:00:00+00:00** Third Reading in Second House
- **2025-03-04T05:00:00+00:00** Read for the Second Time and placed on the Calendar (County and Municipal Government)
- **2025-03-04T05:00:00+00:00** Reported Out of Committee Second House
- **2025-03-04T05:00:00+00:00** County and Municipal Government 1st Amendment (County and Municipal Government)
- **2025-02-18T05:00:00+00:00** Pending Committee Action in Second House (County and Municipal Government)
- **2025-02-18T05:00:00+00:00** Read for the first time and referred to the Senate Committee on County and Municipal Government `reading-1, referral-committee`
- **2025-02-13T05:00:00+00:00** Motion to Read a Third Time and Pass - Adopted Roll Call 119 `passage`
- **2025-02-13T05:00:00+00:00** Third Reading in House of Origin
- **2025-02-12T05:00:00+00:00** Read for the Second Time and placed on the Calendar (County and Municipal Government)
- **2025-02-12T05:00:00+00:00** Reported Out of Committee House of Origin
- **2025-02-05T05:00:00+00:00** Pending Committee Action in House of Origin (County and Municipal Government)
- **2025-02-05T05:00:00+00:00** Read for the first time and referred to the House Committee on County and Municipal Government `reading-1, referral-committee`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/130bc384-762a-4833-8563-4dde0bacd627`. Confidence: reported (aggregated from official Alabama legislature records).