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  1. Bama Politics
  2. Alabama
  3. Alabama House & Senate Bills
  4. 2019 Alabama Legislative Regular Session
  5. 2019 Alabama Senate Bills
  6. SB 362

SB 362

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Contents hide
  • 1 Bill Summary
  • 2 Bill Text
  • 3 Bill Actions
  • 4 Bill Votes
  • 5 Bill Documents

Bill Summary

Sponsors
  • Bobby D. Singleton
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
Description

Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes

This bill would exempt the Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.&A.M. of Alabama, from any state, county, and municipal sales and use taxes

To exempt the Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.&A.M. of Alabama, from the payment of all state, county, and municipal sales and use taxes.

Subjects
Taxation

Bill Text

Note: Bills that change current law do not show the amended text correctly below. Please view Original PDF to see amended sections: SB 362 - Engrossed - PDF

Under existing law, the state imposes sales and use taxes upon certain persons, firms, or corporations. The amount of the taxes ranges from one and one-half to four percent of the gross proceeds of the sale or consumption of various types of tangible personal property. The state also imposes a sales tax on the operation of places of amusement or entertainment. Counties and municipalities impose various additional sales and use taxes. Certain entities are exempted from state, county, or local sales and use taxes

This bill would exempt the Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.&A.M. of Alabama, from any state, county, and municipal sales and use taxes

To exempt the Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.&A.M. of Alabama, from the payment of all state, county, and municipal sales and use taxes.

Section 1

The Legislature finds and declares the following: (1) The Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama, a nonprofit fraternal organization that was organized in 1870, remains the first and oldest African-American fraternal organization in the State of Alabama. (2) The Most Worshipful Grand Lodge F.&A.M. of Alabama, a nonprofit fraternal organization that was organized in 1821, is the oldest predominantly Caucasian fraternal organization in the State of Alabama. (3) The sole mission of Freemasons is to "Make Good Men Better" and its motto is, "A Brotherhood of Man, Under the Fatherhood of God." Both organizations have been a part of the fraternal and cultural makeup of the state for approximately 140 - 195 years. (4) The Most Worshipful Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.&A.M. of Alabama are the only regularly constituted Grand Lodges of Free and Accepted Masons, and their subordinates, in the state. They are the only legal Masonic organizations entitled to work in the State of Alabama, enabled to operate, and are exempted from all state, county, and municipal and local fees and taxes.

Section 2

The Prince Hall Grand Lodge Free and Accepted Masons of Alabama and the Most Worshipful Grand Lodge F.&A.M. of Alabama, are exempted from paying or collecting any state, county, and municipal sales and use taxes.

Section 3

This act shall become effective on the first day of the third month following its passage and approval by the Governor, or its otherwise becoming law.

Bill Actions

Action Date Chamber Action
May 29, 2019 H Read for the first time and referred to the House of Representatives committee on Ways and Means Education
May 29, 2019 S Engrossed
May 29, 2019 S Motion to Read a Third Time and Pass adopted Roll Call 1335
May 29, 2019 S Singleton motion to Adopt adopted Roll Call 1334
May 29, 2019 S Finance and Taxation Education Amendment Offered
May 29, 2019 S Third Reading Passed
May 23, 2019 S Read for the second time and placed on the calendar 1 amendment
May 2, 2019 S Read for the first time and referred to the Senate committee on Finance and Taxation Education

Bill Votes

Motion to Read a Third Time and Pass
2019-05-29
Chamber: Senate
Result: Passed
Singleton motion to Adopt
2019-05-29
Chamber: Senate
Result: Passed

Bill Documents

Document Type Document Location
Bill Text http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019RS/PrintFiles/SB362-eng.pdf
Bill Text http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019RS/PrintFiles/SB362-int.pdf
Bill Amendments http://alisondb.legislature.state.al.us/ALISON/SearchableInstruments/2019RS/PrintFiles/201891-2.pdf

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