SB243 Alabama 2022 Session

Summary

Primary Sponsor

Steve LivingstonSenator

Republican

Session

Regular Session 2022

Title

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

Summary

SB243 would exempt Upper Sand Mountain United Methodist Larger Parish, Incorporated, from all state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, the bill would remove the tax burden for the named entity by exempting it from state, county, and local sales and use taxes. The exemption would apply to taxes collected by state and local governments, effectively relieving the entity from paying those taxes. The exemption would take effect on the first day of the third month after the bill is passed and approved by the Governor (or when it becomes law by other means).

Who It Affects

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

Key Provisions

• Exempts Upper Sand Mountain United Methodist Larger Parish, Incorporated, from all state, county, and municipal sales and use taxes.
• Effective date: the first day of the third month following passage and governor approval (or when the law becomes effective by other means).

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation