SB30 Alabama 2023 Session

Summary

Primary Sponsor

Steve LivingstonSenator

Republican

Session

Regular Session 2023

Title

Relating to exempt Upper Sand Mountain United Methodist Larger Parish, Incorporated, from the payment of all state, county, and municipal sales and use taxes.

Summary

SB30 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 organization's obligation to pay state, county, and municipal sales and use taxes. It grants the organization a complete tax exemption at all government levels for these taxes. The exemption would take effect on the first day of the third month after passage and approval by the Governor (or become law by other means).

Who It Affects

• Upper Sand Mountain United Methodist Larger Parish, Incorporated — would be exempt from paying all state, county, and municipal sales and use taxes.
• State, county, and municipal tax authorities — would no longer collect or require payment of these taxes from the exempt organization.

Key Provisions

• Section 1: Upper Sand Mountain United Methodist Larger Parish, Incorporated, is exempted from paying all state, county, and municipal sales and use taxes.
• Section 2: The act becomes effective on the first day of the third month following its passage and approval by the Governor, or as otherwise provided by law.

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