HB47 Summary

• Amends Section 40-23-5 of the Code of Alabama 1975 to add sales and use tax exemptions for the Alabama State Missionary Baptist Convention, Incorporated and each local Baptist association that is a member in good standing of the convention.

• State sales and use tax exemption applies automatically to qualifying Baptist organizations.

• County or municipal sales and use tax exemptions require separate approval by resolution or ordinance from the local governing body.

• Alabama State Missionary Baptist Convention, Incorporated must submit a list of qualifying local Baptist associations in good standing to the Department of Revenue.

• Bill becomes effective October 1, 2024.