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AL HB447
Bill
Status
5/9/2023
Primary Sponsor
Phillip Ensler
Click for details
AI Summary
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Amends Section 40-23-5 of the Alabama Code to add a new subsection (w) exempting the Alabama State Missionary Baptist Convention, Incorporated, and local Baptist associations in good standing with the convention from state, county, and municipal sales and use taxes.
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The Alabama State Missionary Baptist Convention must submit a list of qualifying local Baptist associations to the Department of Revenue according to departmental rules.
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The exemption applies only to local Baptist associations that maintain good standing membership status with the convention.
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Becomes effective on the first day of the third month following passage and approval by the Governor, or upon otherwise becoming law.
Legislative Description
Relating to sales and use taxes; to amend Section 40-23-5, Code of Alabama 1975, 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.
L-FC Alabama State Missionary Baptist Convention, Inc., sale and use tax exemption
Last Action
Introduced and Referred to House Ways and Means Education
5/9/2023