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 exemption is subject to the provision that it does not apply to county or municipal sales or use taxes unless approved by a resolution or ordinance adopted by the local governing body.

The bill outlines 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 bill also includes a clause that the exemption provided by this subsection shall not extend to any county or municipal sales or use taxes unless approved by the local governing body. The act is set to become effective on October 1, 2024. The bill was read for the third time and passed with 100 yeas, 0 nays, and 2 abstains on April 9, 2024.

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