Taxation; Auxiliary of Big Oak Ranch, Inc., exempt from payment or collection of sales and use taxes
Taxation; Auxiliary of Big Oak Ranch, Inc., exempt from payment or collection of sales and use taxes
AgricultureTaxes
Passed Legislature
This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.
Sponsor
Lipscomb
Last action
2026-03-03
Official status
Pending Committee Action in Second House
Effective date
Not listed
Plain English Breakdown
Checked against official source text during the last sync.
Tax Exemption for Auxiliary of Big Oak Ranch, Inc.
This law exempts the Auxiliary of Big Oak Ranch, Incorporated from state sales and use taxes starting September 1, 2026, while allowing local governments to choose whether to grant a similar exemption.
What This Bill Does
Exempts the Auxiliary of Big Oak Ranch, Incorporated from paying or collecting any state sales and use taxes.
Allows counties and municipalities to exempt this entity from their own sales and use taxes.
Who It Names or Affects
The Auxiliary of Big Oak Ranch, Incorporated
Alabama state government agencies that collect sales tax
Local county and city governments
Terms To Know
Sales and use taxes
Fees added to the price of goods or services when they are bought.
Exempt
Not required to pay a tax that others must pay.
Limits and Unknowns
Local governments may choose whether or not to exempt the group; they are not required to do so.
The text does not explain what services or goods this organization provides.
Amendments
These notes stay tied to the official amendment files and metadata from the legislature.
Plain English: This amendment creates a tax break for the Auxiliary of Big Oak Ranch, Incorporated, by removing their need to pay or collect state sales taxes and giving local governments the option to do the same.
The organization called the Auxiliary of Big Oak Ranch, Incorporated will not have to pay or collect any Alabama state sales and use taxes.
Local cities and counties are allowed to choose whether they want to exempt this specific group from their own local sales and use taxes.
The text does not explain what the Auxiliary of Big Oak Ranch, Incorporated actually does or why it is getting this special tax break.
Local governments are only allowed to give this exemption; they do not have to if they choose not to.
Bill History
2026-03-03House
Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 685 (Yeas 105, Nays 0)
2026-03-03House
Motion to Adopt - Adopted Roll Call 684 (Yeas 105, Nays 0)
2026-03-03House
Third Reading in House of Origin (Yeas 104, Nays 0)
2026-03-03Senate
Pending Committee Action in Second House
2026-03-03Senate
Read for the first time and referred to the Senate Committee on Finance and Taxation Education
2026-03-03House
Engrossed
2026-03-03House
Ways and Means Education 1st Substitute Offered
2026-02-19House
Read for the Second Time and placed on the Calendar
2026-02-19House
Reported Out of Committee House of Origin
2026-02-19House
Ways and Means Education 1st Substitute
2026-02-10House
Pending Committee Action in House of Origin
2026-02-10House
Read for the first time and referred to the House Committee on Ways and Means Education
Official Summary Text
Taxation; Auxiliary of Big Oak Ranch, Inc., exempt from payment or collection of sales and use taxes
Current Bill Text
Read the full stored bill text
HB411 ENGROSSED
Page 0
HB411
TBGC895-2
By Representative Lipscomb
RFD: Ways and Means Education
First Read: 10-Feb-26
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HB411 Engrossed
Page 1
First Read: 10-Feb-26
A BILL
TO BE ENTITLED
AN ACT
Related to sales and use tax; to exempt the Auxiliary
of Big Oak Ranch, Incorporated, from the payment or collection
of state sales and use taxes; and to allow municipalities and
counties to exempt this entity from local sales and use
taxes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) The Auxiliary of Big Oak Ranch,
Incorporated, is exempt from paying or collecting any state
sales and use taxes.
(b) Any county or municipality may exempt the entity
from the payment or collection of county or municipal sales
and use taxes in accordance with Section 40-23-4.01, Code of
Alabama 1975.
Section 2. This act shall become effective on September
1, 2026.
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HB411 Engrossed
Page 2
1, 2026.
House of Representatives
Read for the first time and referred
to the House of Representatives
committee on Ways and Means
Education
................10-Feb-26
Read for the second time and placed
on the calendar:
0 amendments
................19-Feb-26
Read for the third time and passed
as amended
Yeas 105
Nays 0
Abstains 0
................03-Mar-26
John Treadwell
Clerk
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