This bill proposes an amendment to Section 40-23-5 of the Code of Alabama 1975, which relates to exemptions from state, county, and municipal sales and use taxes for certain organizations. The amendment specifically seeks 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 these taxes. The bill includes new legal language that outlines the exemption for these entities and stipulates that the Alabama State Missionary Baptist Convention, Incorporated, must submit a list of each local Baptist association in good standing to the Department of Revenue as per the department's rules.

The exemption provided by this subsection will not automatically apply to county or municipal sales or use taxes unless it is approved by a resolution or ordinance adopted by the local governing body. The bill is set to become effective on October 1, 2024, and has passed the House of Representatives with 100 yeas, 0 nays, and 2 abstentions on April 9, 2024.

Statutes affected:
Introduced: 40-23-5
Engrossed: 40-23-5