HB451 Alabama 2010 Session

Summary

Primary Sponsor

Cam Ward

Republican

Co-Sponsors

Mike HillBlaine Galliher

Session

Regular Session 2010

Title

Churches, exempt from state, county, and municipal sales and use tax

Summary

HB451 would exempt all churches in Alabama from paying or collecting any state, county, and municipal sales and use taxes.

What This Bill Does

Under the bill, churches would no longer have to pay sales and use taxes on purchases, and they would not be required to collect these taxes from customers. The exemption covers state, county, and municipal taxes. The term 'church' is defined according to IRS guidelines. The change would take effect on the first day of the third month after the bill is passed and approved by the Governor (or becomes law otherwise).

Who It Affects

• Churches in Alabama would be exempt from paying and collecting state, county, and municipal sales and use taxes for their purchases and transactions.
• State, county, and municipal tax authorities would no longer collect these taxes from churches, reducing the tax revenue and changing administration of church-related transactions.

Key Provisions

• Exempts all churches from paying or collecting any state, county, and municipal sales and use taxes.
• Defines 'church' in accordance with IRS guidelines and regulations.
• Effective date: first day of the third month after passage and Governor's approval (or otherwise becoming law).

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation