HB447 Alabama 2023 Session

Summary

Primary Sponsor

Phillip EnslerRepresentative

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.

Summary

HB447 would exempt the Alabama State Missionary Baptist Convention, Inc., and each local Baptist association that is a member in good standing, from paying state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, the bill adds the Alabama State Missionary Baptist Convention and its in-good-standing local associations to the list of tax-exempt entities in Section 40-23-5. This means their purchases in Alabama would not owe state, county, or municipal sales and use taxes. The convention must submit a list of all local associations in good standing to the Department of Revenue under department rules for the exemption to apply. The exemption would take effect on the first day of the third month after the bill becomes law.

Who It Affects

• The Alabama State Missionary Baptist Convention, Incorporated — would be exempt from state, county, and municipal sales and use taxes on purchases in Alabama.
• Local Baptist associations that are members in good standing of the Alabama State Missionary Baptist Convention — would also be exempt from state, county, and municipal sales and use taxes on purchases in Alabama.

Key Provisions

• Amends Section 40-23-5 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.
• The Alabama State Missionary Baptist Convention must submit a list of all local Baptist associations in good standing with the convention to the Department of Revenue as required by department rule.
• Exemption applies to all state, county, and municipal sales and use taxes for purchases made in Alabama and becomes effective on the first day of the third month after passage and approval.

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

Subjects

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