Taxation; Life on Wheels, exempt from state, county, and municipal sales and use taxes

SB 236 exempts "Life on Wheels" from paying Alabama state sales and use taxes. The bill provides this exemption for state taxes but requires separate approval for county or municipal taxes under existing law. The exemption would apply from September 1, 2026, through August 31, 2029, and takes effect on June 1, 2026. This directly affects Life on Wheels' tax obligations for qualifying purchases.