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---
type: "Bill"
title: "Alabama Eye Bank, exempt from state, county, and municipal sales and use taxes"
description: "Alabama Eye Bank, exempt from state, county, and municipal sales and use taxes"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2019rs"
identifier: "SB 142"
citation: "Alabama SB 142 (2019rs)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["Waggoner"]
version_count: 4
action_count: 15
vote_count: 3
first_action: "2019-03-19T04:00:00+00:00"
last_action: "2019-05-30T04:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/7dc9a11c-1ba1-4b69-8e3f-08b8cdd67a97"
source_url: "http://alisondb.legislature.state.al.us/Alison/SESSBillStatusResult.aspx?BILL=SB142"
source_hash: "b7d4df6cf1a59fb857a04c40f405ee531a5e91770ff78df48c8de1c75e9c4675"
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 142 (2019rs) — Alabama Eye Bank, exempt from state, county, and municipal sales and use taxes
## 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/2019rs/PrintFiles/SB142-int.pdf)
2. **Amd/Sub 198571-2** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019rs/PrintFiles/198571-2.pdf)
3. **Engrossed** (committee substitute) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019rs/PrintFiles/SB142-eng.pdf)
4. **Enrolled** (enrolled) — [source](http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019rs/PrintFiles/SB142-enr.pdf)
## Votes
- Motion to Read a Third Time and Pass adopted Roll Call 259 — **310** (pass) · upper
- Waggoner motion to Adopt adopted Roll Call 258 — **310** (pass) · upper
- Motion to Read a Third Time and Pass adopted Roll Call 1226 — **1010** (pass) · lower
## Sponsors
- Waggoner — primary (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2019-03-19T04:00:00+00:00** Read for the first time and referred to the Senate committee on Finance and Taxation General Fund `reading-1, referral-committee`
- **2019-04-03T04:00:00+00:00** Read for the second time and placed on the calendar 1 amendment `reading-2`
- **2019-04-16T04:00:00+00:00** Third Reading Passed `passage`
- **2019-04-16T04:00:00+00:00** Finance and Taxation General Fund Amendment Offered `amendment-introduction`
- **2019-04-16T04:00:00+00:00** Waggoner motion to Adopt adopted Roll Call 258 `amendment-passage`
- **2019-04-16T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 259 `passage`
- **2019-04-18T04:00:00+00:00** Engrossed
- **2019-04-18T04:00:00+00:00** Read for the first time and referred to the House of Representatives committee on Ways and Means Education `reading-1, referral-committee`
- **2019-05-29T04:00:00+00:00** Read for the second time and placed on the calendar `reading-2`
- **2019-05-30T04:00:00+00:00** Third Reading Passed `passage`
- **2019-05-30T04:00:00+00:00** Motion to Read a Third Time and Pass adopted Roll Call 1226 `passage`
- **2019-05-30T04:00:00+00:00** Passed Second House `passage`
- **2019-05-30T04:00:00+00:00** Enrolled
- **2019-05-30T04:00:00+00:00** Signature Requested
- **2019-05-30T04:00:00+00:00** Assigned Act No. 2019-479. `executive-signature`
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/7dc9a11c-1ba1-4b69-8e3f-08b8cdd67a97`. Confidence: reported (aggregated from official Alabama legislature records).