HB298ENGROSSED Page 0 HB298 BGCEJQJ-2 By Representative Rafferty RFD: Ways and Means Education First Read: 06-Mar-24 1 2 3 4 5 HB298 Engrossed Page 1 First Read: 06-Mar-24 A BILL TO BE ENTITLED AN ACT Relating to sales and use taxes; to exempt the Lieutenant General Victor "Brute" Krulak Detachment (#1415) of the Marine Corps League from payment of state sales and use taxes; to provide for counties and municipalities to exempt this entity from local sales and use taxes; to exempt the National Montford Point Marine Association, Inc. Mobile Chapter #33 from payment of state sales and use taxes; and to provide for counties and municipalities to exempt. BE IT ENACTED BY THE LEGISLATURE OF ALABAMA: Section 1. (a) The Lieutenant General Victor "Brute" Krulak Detachment (#1415) of the Marine Corps League is exempt from paying the state portion of any sales and use taxes. (b) The exemption provided in this section shall not apply to county or municipal sales or use taxes unless approved by resolution or ordinance adopted by the local governing body. Section 2. (a) The National Montford Point Marine Association, Inc. Mobile Chapter #33 is exempt from paying the state portion of any sales and use taxes. (b) The exemption provided in this section shall not 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 HB298 Engrossed Page 2 (b) The exemption provided in this section shall not apply to county or municipal sales or use taxes unless approved by resolution or ordinance adopted by the local governing body. Section 3. This act shall become effective on September 1, 2024. 29 30 31 32 33 HB298 Engrossed Page 3 1, 2024. House of Representatives Read for the first time and referred to the House of Representatives committee on Ways and Means Education ................06-Mar-24 Read for the second time and placed on the calendar: 0 amendments ................18-Apr-24 Read for the third time and passed as amended Yeas 97 Nays 0 Abstains 2 ................25-Apr-24 John Treadwell Clerk 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55