SB131 Alabama 2020 Session

Summary

Primary Sponsor

Steve LivingstonSenator

Republican

Session

Regular Session 2020

Title

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

Summary

SB 131 would exempt Upper Sand Mountain United Methodist Larger Parish Incorporated from paying any state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, the church-affiliated entity would not owe state or local sales and use taxes. The exemption would apply to all such taxes at the state, county, and municipal levels. It would take effect on the first day of the third month after the bill is passed and Governor approves (or becomes law by other means). The change could reduce tax revenue for state and local governments from this entity.

Who It Affects

• Upper Sand Mountain United Methodist Larger Parish Incorporated — would be exempt from all state, county, and municipal sales and use taxes.
• State and local governments — would lose tax revenue collected from this entity.

Key Provisions

• Section 1: Exempts Upper Sand Mountain United Methodist Larger Parish Incorporated from paying any state, county, and municipal sales and use taxes.
• Section 2: Defines the effective date as the first day of the third month after the bill's passage and Governor's approval (or when it becomes law).

AI-generated summary using openai/gpt-5-nano on Feb 23, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation