HB184 Alabama 2018 Session

Summary

Primary Sponsor

Artis McCampbellRepresentative

Democrat

Session

Regular Session 2018

Title

Taxation, Prince Hall Grand Lodge Free and Accepted Masons and Most Worshipful Grand Lodge F. and A.M., exempt from sales, county and municipal taxes

Summary

The bill would exempt two Alabama Freemason grand lodges from all state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, the Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.&A.M. of Alabama would be exempt from paying and collecting state, county, and municipal sales and use taxes on taxable transactions. The exemption would apply to these nonprofit fraternal organizations as part of the law. The act becomes effective on the first day of the third month after governor approval.

Who It Affects

• Prince Hall Grand Lodge Free and Accepted Masons of Alabama would no longer owe or collect state, county, and municipal sales and use taxes
• Most Worshipful Grand Lodge F. & A.M. of Alabama would no longer owe or collect state, county, and municipal sales and use taxes

Key Provisions

• Exempts the Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.&A.M. of Alabama from all state, county, and municipal sales and use taxes.
• Section 2 states the exemption applies to paying or collecting any state, county, and municipal sales and use taxes.
• Section 3 sets the effective date as the first day of the third month following its passage and governor's approval.

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