HB539 Alabama 2019 Session

Summary

Primary Sponsor

Kirk HatcherSenator

Democrat

Session

Regular Session 2019

Title

Taxation, Alabama State Missionary Baptist Convention, Incorporated and each local Baptist association in good standing of the convention, exempt from ad valorem and sales and use taxes, Sec. 40-9-12 am'd.

Summary

HB 539 would add the Alabama State Missionary Baptist Convention and its in-good-standing local associations (and related groups) to the list of entities exempt from ad valorem and sales/use taxes in Alabama.

What This Bill Does

It amends the tax exemption statute to include the Alabama State Missionary Baptist Convention, Incorporated, each local Baptist association in good standing, their real and personal property, and All Collaborated To Serve The Community Development Corporation as exempt from state, county, and municipal ad valorem and sales/use taxes. It preserves existing rules about nonprofit use of property and adds a requirement for the convention to report the list of its local associations to the Department of Revenue. It also maintains the rule that certain prepaid taxes (like gasoline and tobacco) are paid at purchase and refunded later, with an effective date after passage.

Who It Affects

• The Alabama State Missionary Baptist Convention, Incorporated — gains exemption from ad valorem and sales/use taxes on its property and activities.
• Local Baptist associations that are members in good standing — gain exemption from ad valorem and sales/use taxes on their property and activities.
• All real and personal property of the convention, each association, and All Collaborated To Serve The Community Development Corporation — becomes tax-exempt for the listed taxes when used for non-profit purposes.
• Alabama Department of Revenue — will receive annual lists of qualifying local associations to monitor exemptions.
• Retailers and taxpayers — continue to pay certain prepaid taxes (gasoline, tobacco, etc.) at purchase, with refunds administered by the Department of Revenue.

Key Provisions

• Amends Section 40-9-12 to add the Alabama State Missionary Baptist Convention, Incorporated; each local Baptist association in good standing; their real and personal property; and All Collaborated To Serve The Community Development Corporation to the list of entities exempt from ad valorem and sales/use taxes.
• Exemption applies to state, county, and municipal taxes, licenses, fees, and charges for non-profit use and activity of those entities and their property.
• Gasoline, tobacco, playing cards taxes, and other prepaid taxes remain payable at purchase; refunds are provided by the Department of Revenue under existing refund rules.
• HB 539 requires the Alabama State Missionary Baptist Convention, Incorporated to submit to the Department of Revenue a list of its local associations in good standing.
• The act becomes effective on the first day of the third month after it passes and is approved.

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