HB447 Alabama 2023 Session

Summary

Primary Sponsor

Phillip Ensler Representative

Democrat

Session

Regular Session 2023

Title

Relating to sales and use taxes; to amend Section 40-23-5, Code of Alabama 1975, to exempt the Alabama State Missionary Baptist Convention, Incorporated, and each local Baptist association that is a member in good standing of the convention, from payment of state, county, and municipal sales and use taxes.

Description

Under existing law, certain entities are exempt from payment of state, county, and municipal sales and use taxes.

This bill would exempt the Alabama State Missionary Baptist Convention, Incorporated, and each local Baptist association that is a member in good standing of the convention, from the payment of state, county, and municipal sales and use taxes.

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Subjects

L-FC Alabama State Missionary Baptist Convention, Inc., sale and use tax exemption