Alabama 2025 Regular Session

Alabama House Bill HB83 Compare Versions

Only one version of the bill is available at this time.

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1	1	HB83INTRODUCED
2	2	Page 0
3	3	HB83
4	4	CTGSJJQ-1
5	5	By Representative Ensler
6	6	RFD: Ways and Means Education
7	7	First Read: 04-Feb-25
8	8	PFD: 06-Jan-25
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14	14	6 CTGSJJQ-1 12/23/2024 RA (F)PMG 2024-3233
15	15	Page 1
16	16	PFD: 06-Jan-25
17	17	SYNOPSIS:
18	18	Under existing law, certain entities are exempt
19	19	from payment of state, county, and municipal sales and
20	20	use taxes.
21	21	This bill would exempt the Alabama State
22	22	Missionary Baptist Convention, Incorporated, and each
23	23	local Baptist association that is a member in good
24	24	standing of the convention from the payment of state,
25	25	county, and municipal sales and use taxes.
26	26	A BILL
27	27	TO BE ENTITLED
28	28	AN ACT
29	29	Relating to sales and use taxes; to exempt the Alabama
30	30	State Missionary Baptist Convention, Incorporated, and each
31	31	local Baptist association that is a member in good standing of
32	32	the convention from payment of state, county, and municipal
33	33	sales and use taxes.
34	34	BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
35	35	Section 1. (a) The Alabama State Missionary Baptist
36	36	Convention, Incorporated, and each local Baptist association
37	37	that is a member in good standing of the convention, is
38	38	exempted from paying any state, county, and municipal sales
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66	66	28 HB83 INTRODUCED
67	67	Page 2
68	68	exempted from paying any state, county, and municipal sales
69	69	and use taxes, subject to the provisions of (c).
70	70	(b) The Alabama State Missionary Baptist Convention,
71	71	Incorporated, shall submit a list of each local Baptist
72	72	association that is in good standing with the convention to
73	73	the Department of Revenue as provided by rule of the
74	74	department.
75	75	(c) The exemption provided by this subsection shall not
76	76	apply to county or municipal sales or use taxes unless
77	77	approved by resolution or ordinance adopted by the local
78	78	governing body.
79	79	Section 2. This act shall become effective on September
80	80	1, 2025.
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