House Bill 411 Alabama 2026 Session

Summary

Primary Sponsor

Craig LipscombRepresentative

Republican

Session

2026 Regular Session

Title

Taxation; Auxiliary of Big Oak Ranch, Inc., exempt from payment or collection of sales and use taxes

Summary

HB411 would exempt The Auxiliary of Big Oak Ranch, Inc. and the Big Oak Ranch Administrative Office in Springville from paying or collecting state, county, and municipal sales and use taxes.

What This Bill Does

If enacted, the bill would remove the obligation for these entities to pay sales and use taxes and would prevent them from collecting such taxes on purchases. It would apply to all state and local levels of sales and use taxes in Alabama. The exemption is added to Section 40-9-25.13 of the Alabama Code, making the two Big Oak entities tax-exempt going forward.

Who It Affects

• Auxiliary of Big Oak Ranch, Inc. — would no longer pay or collect state, county, and municipal sales and use taxes.
• Big Oak Ranch Administrative Office in Springville, Alabama — would no longer pay or collect state, county, and municipal sales and use taxes.

Key Provisions

• Amends Section 40-9-25.13 to exempt the Auxiliary of Big Oak Ranch, Inc. and the Big Oak Ranch Administrative Office from paying or collecting any state, county, or municipal sales and use taxes.
• Effective date: September 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 12, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation & Revenue