The bill proposes to exempt the Auxiliary of Big Oak Ranch, Incorporated, from the payment or collection of state sales and use taxes, as indicated by the insertion of the phrase "The Auxiliary of Big Oak Ranch, Incorporated, is exempt from paying or collecting any state sales and use taxes.". Additionally, it allows counties and municipalities the option to exempt this entity from local sales and use taxes, as noted in the insertion "Any county or municipality may exempt the entity from the payment or collection of county or municipal sales and use taxes in accordance with Section 40-23-4.01, Code of Alabama 1975.". The bill does not include any deletions from current law. It is set to take effect on September 1, 2026, as specified in Section 2 of the act. The bill has successfully passed through the legislative process, receiving unanimous support in the House of Representatives.

Statutes affected:
Introduced: 40-9-25, 40-9-25