1 SB243 2 217885-1 3 By Senator Livingston 4 RFD: Finance and Taxation Education 5 First Read: 22-FEB-22 Page 0 1 217885-1:n:02/17/2022:SS/cmg LSA2022-091F 2 3 4 5 6 7 8 SYNOPSIS: Under existing law, the state imposes sales 9 and use taxes upon certain persons, firms, or 10 corporations. Counties and municipalities also 11 impose various additional sales and use taxes. 12 Certain entities are exempted from state, county, 13 or local sales and use taxes. 14 This bill would exempt Upper Sand Mountain 15 United Methodist Larger Parish, Incorporated, from 16 all state, county, and municipal sales and use 17 taxes. 18 19 A BILL 20 TO BE ENTITLED 21 AN ACT 22 23 To exempt Upper Sand Mountain United Methodist 24 Larger Parish, Incorporated, from the payment of all state, 25 county, and municipal sales and use taxes. 26 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Page 1 1 Section 1. Upper Sand Mountain United Methodist 2 Larger Parish, Incorporated, is exempted from paying all 3 state, county, and municipal sales and use taxes. 4 Section 2. This act shall become effective on the 5 first day of the third month following its passage and 6 approval by the Governor, or its otherwise becoming law. Page 2