HB82 Alabama 2012 Session

Summary

Primary Sponsor

April WeaverSenator

Republican

Session

Regular Session 2012

Title

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

Summary

HB82 would exempt Evangel Presbyterian Church of Alabaster from all state, county, and municipal sales and use taxes.

What This Bill Does

If passed, the Evangel Presbyterian Church of Alabaster would not have to pay state, county, or local sales and use taxes. It would also not be required to collect those taxes from customers who buy goods or services at the church. The exemption would take effect on the first day of the third month after the bill is passed and approved by the Governor (or otherwise becomes law).

Who It Affects

• Evangel Presbyterian Church of Alabaster — would be exempt from paying or collecting any state, county, and municipal sales and use taxes.
• State, county, and municipal governments — would no longer collect these taxes from the church, potentially reducing tax revenue from the church's transactions.

Key Provisions

• Section 1: Exempts the Evangel Presbyterian Church of Alabaster, Alabama, from paying or collecting any state, county, and municipal sales and use taxes.
• Section 2: The exemption becomes effective on the first day of the third month following its passage and approval by the Governor (or when it otherwise becomes law).

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