HB145 Alabama 2011 Session

Summary

Primary Sponsor

April WeaverSenator

Republican

Session

Regular Session 2011

Title

Evangel Presbyterian Church of Alabaster, exempt from state, county, and municipal sales and use tax

Summary

HB145 would exempt the Evangel Presbyterian Church of Alabaster from all state, county, and municipal sales and use taxes.

What This Bill Does

If passed, the church would not have to pay or collect any state, county, or local sales and use taxes. The exemption applies to all such taxes at any level. The exemption becomes effective on the first day of the third month after the bill is enacted or otherwise becomes law.

Who It Affects

• Evangel Presbyterian Church of Alabaster — would be exempt from paying and collecting state, county, and municipal sales and use taxes.
• State, county, and municipal tax authorities — would no longer collect sales and use taxes from this church, potentially reducing tax revenue from this source.

Key Provisions

• Exempts the Evangel Presbyterian Church of Alabaster from paying or collecting any state, county, and municipal sales and use taxes.
• Effective date: the act becomes law on the first day of the third month after passage and governor approval, or upon becoming law by other means.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation