SB118 Alabama 2016 Session

Summary

Primary Sponsor

Steve LivingstonSenator

Republican

Session

Regular Session 2016

Title

Taxation, sales and use taxes, Upper Sand Mountain United Methodist Larger Parish Incorporated exempt from state, county, and municipal taxes

Summary

SB118 would exempt Upper Sand Mountain United Methodist Larger Parish Incorporated from paying or collecting any state, county, or municipal sales and use taxes.

What This Bill Does

If enacted, the parish would not owe state, county, or local sales and use taxes and would not be required to collect them from customers. The exemption covers all state, county, and municipal sales and use taxes. The act becomes effective on the first day of the third month after it passes and is approved by the Governor (or becomes law by other means).

Who It Affects

• Upper Sand Mountain United Methodist Larger Parish Incorporated would be exempt from paying and from collecting state, county, and municipal sales and use taxes.
• State, county, and municipal governments would no longer collect those taxes from this parish, potentially reducing tax revenue from this entity.

Key Provisions

• Section 1: Exempts Upper Sand Mountain United Methodist Larger Parish Incorporated 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 following its passage and approval by the Governor (or otherwise becoming 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