SB378 Alabama 2019 Session

Summary

Primary Sponsor

Steve LivingstonSenator

Republican

Session

Regular Session 2019

Title

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

Summary

SB 378 would exempt Upper Sand Mountain United Methodist Larger Parish Incorporated from all state, county, and municipal sales and use taxes.

What This Bill Does

It removes the requirement for Upper Sand Mountain United Methodist Larger Parish Incorporated to pay state, county, and municipal sales and use taxes. The exemption applies to all such taxes, meaning the entity would not owe these taxes. The act would take effect on the first day of the third month after it is passed and approved by the Governor.

Who It Affects

• Upper Sand Mountain United Methodist Larger Parish Incorporated — would be exempt from paying state, county, and municipal sales and use taxes.
• State, county, and municipal tax authorities — potentially would no longer collect sales and use taxes from this entity.

Key Provisions

• Section 1: The entity is exempted from paying any state, county, and municipal sales and use taxes.
• Section 2: The act becomes effective on the first day of the third month after its passage and governor 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