1 SB151
2 204111-3
3 By Senators Singleton, Waggoner and Melson
4 RFD: Finance and Taxation General Fund
5 First Read: 02-FEB-21
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1 204111-3:n:01/14/2021:ANS/cr LSA2020-106R1
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8 SYNOPSIS: Under existing law, the state imposes sales
9 and use taxes upon certain persons, firms, or
10 corporations. The state also imposes a sales tax on
11 the operation of places of amusement or
12 entertainment. Counties and municipalities impose
13 various additional sales and use taxes. Certain
14 entities are exempted from state, county, or local
15 sales and use taxes.
16 This bill would exempt the Most Worshipful
17 Prince Hall Grand Lodge Free and Accepted Masons of
18 Alabama and the Most Worshipful Grand Lodge F.&
19 A.M. of Alabama, from all state, county, and
20 municipal fees and taxes.
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22 A BILL
23 TO BE ENTITLED
24 AN ACT
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26 To exempt the Most Worshipful Prince Hall Grand
27 Lodge Free and Accepted Masons of Alabama and the Most
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1 Worshipful Grand Lodge F.& A.M. of Alabama, from the payment
2 of all state, county, and municipal fees and taxes.
3 BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
4 Section 1. The Most Worshipful Prince Hall Grand
5 Lodge Free and Accepted Masons of Alabama and the Most
6 Worshipful Grand Lodge F.& A.M. of Alabama are exempted from
7 paying all state, county, and municipal fees and taxes until
8 September 30, 2026, unless extended by an act of the
9 Legislature.
10 Section 2. This act shall become effective on the
11 first day of the third month following its passage and
12 approval by the Governor, or its otherwise becoming law.
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