HB528 Alabama 2013 Session

Summary

Primary Sponsor

April WeaverSenator

Republican

Session

Regular Session 2013

Title

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

Summary

HB528 would make Evangel Presbyterian Church of Alabaster exempt from all state, county, and municipal sales and use taxes.

What This Bill Does

If passed, the bill would remove the church's obligation to pay or collect any sales and use taxes at the state, county, and local levels. This exemption would apply to all such taxes and would take effect on the first day of the third month after the bill is passed and approved by the Governor (or when it becomes law by other means).

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 – could lose potential tax revenue from transactions involving the church.

Key Provisions

• Section 1: Exempts the Evangel Presbyterian Church of Alabaster from paying or collecting any state, county, and municipal sales and use taxes.
• Section 2: The act becomes effective on the first day of the third month after passage and Governor's approval (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