SB362 Alabama 2019 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: Bobby D. SingletonSenator
Democrat
Session: Regular Session 2019
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: SB 362 would exempt two Alabama Freemason organizations from state, county, and municipal sales and use taxes for 2020 through 2024.
What This Bill Does
It creates a tax exemption for the Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F. and A.M. of Alabama, so they would not have to pay or collect state, county, or municipal sales and use taxes. The exemption would apply to the 2020 tax year through the 2024 tax year, unless the Legislature extends it. The act would take effect after the governor approves it and becomes law.

Who It Affects
Prince Hall Grand Lodge Free and Accepted Masons of Alabama — would be exempt from paying state, county, and municipal sales and use taxes.
Most Worshipful Grand Lodge F. A. M. of Alabama — would be exempt from paying state, county, and municipal sales and use taxes.
State and local governments — would collect fewer sales and use taxes from these organizations, potentially reducing tax revenue from those entities.

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 paying or collecting any state, county, and municipal sales and use taxes.
The exemption is in effect for the 2020 through 2024 tax years, unless extended by the Legislature.
The act becomes effective on the first day of the third month after 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