HB83INTRODUCED
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HB83
CTGSJJQ-1
By Representative Ensler
RFD: Ways and Means Education
First Read: 04-Feb-25
PFD: 06-Jan-25
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6 CTGSJJQ-1 12/23/2024 RA (F)PMG 2024-3233
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PFD: 06-Jan-25
SYNOPSIS:
Under existing law, certain entities are exempt
from payment of state, county, and municipal sales and
use taxes.
This bill would exempt the Alabama State
Missionary Baptist Convention, Incorporated, and each
local Baptist association that is a member in good
standing of the convention from the payment of state,
county, and municipal sales and use taxes.
A BILL
TO BE ENTITLED
AN ACT
Relating to sales and use taxes; to exempt the Alabama
State Missionary Baptist Convention, Incorporated, and each
local Baptist association that is a member in good standing of
the convention from payment of state, county, and municipal
sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) The Alabama State Missionary Baptist
Convention, Incorporated, and each local Baptist association
that is a member in good standing of the convention, is
exempted from paying any state, county, and municipal sales
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exempted from paying any state, county, and municipal sales
and use taxes, subject to the provisions of (c).
(b) The Alabama State Missionary Baptist Convention,
Incorporated, shall submit a list of each local Baptist
association that is in good standing with the convention to
the Department of Revenue as provided by rule of the
department.
(c) The exemption provided by this subsection 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. This act shall become effective on September
1, 2025.
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