This bill amends Section 40-23-5 of the 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 paying state, county, and municipal sales and use taxes. The new legal language specifies that the exemption is subject to certain provisions, including the requirement for the Alabama State Missionary Baptist Convention to submit a list of local associations in good standing to the Department of Revenue. Additionally, the exemption for county or municipal sales and use taxes will only apply if approved by a resolution or ordinance adopted by the local governing body.

The bill also retains existing exemptions for various organizations, including the Diabetes Trust Fund, Inc., the American Legion, and the Birmingham Zoo, among others. The effective date for this act is set for October 1, 2024. The bill passed the House of Representatives with a unanimous vote, indicating strong support for the proposed tax exemption.

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