HB47 Alabama 2024 Session

Updated Feb 23, 2026

Notable

Summary

Primary Sponsor: Phillip EnslerRepresentative
Democrat
Session: Regular Session 2024
Title: Alabama State Missionary Baptist Convention, Inc., exempt from state, county, and municipal sales and use taxes.
Summary: HB47 would exempt the Alabama State Missionary Baptist Convention, Inc., and its member local Baptist associations from state, county, and municipal sales and use taxes, with county and municipal exemptions requiring local approval.
What This Bill Does
Amends Section 40-23-5 to include the Alabama State Missionary Baptist Convention, Inc., and each local Baptist association in good standing as tax-exempt from state, county, and municipal sales and use taxes. Requires the convention to submit to the Department of Revenue a list of its local associations in good standing, as specified by department rules. Requires local governments to approve county or municipal tax exemptions by resolution or ordinance for those taxes to apply, otherwise the exemption does not extend to county/municipal taxes. Takes effect on October 1, 2024.

Who It Affects
The Alabama State Missionary Baptist Convention, Inc., and each local Baptist association that is a member in good standing, who would be exempt from state, county, and municipal sales and use taxes (subject to local approvals for county/municipal taxes).
County and municipal governments and the Alabama Department of Revenue, which administer the exemptions, collect data, and require local approvals and reporting.

Key Provisions
Exemption from state, county, and municipal sales and use taxes for the Alabama State Missionary Baptist Convention, Inc., and local Baptist associations in good standing.
Mandatory listing of all in-good-standing local associations to the Department of Revenue under a department rule.
County and municipal exemptions require local governing body approval (resolution or ordinance) for applicability.
Effective date of October 1, 2024.

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 & Revenue