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HB411 • 2026

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

Agriculture Education Taxes
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

The effective date of the bill was not specified in the official source material.

Tax Exemption for Big Oak Ranch Auxiliary

This bill makes the Auxiliary of Big Oak Ranch, Inc., exempt from paying state and local sales and use taxes.

What This Bill Does

  • Makes the Auxiliary of Big Oak Ranch, Inc., exempt from paying or collecting state sales and use taxes.
  • Allows counties and municipalities to also exempt this entity from local sales and use taxes if they choose to do so.

Who It Names or Affects

  • The Auxiliary of Big Oak Ranch, Inc., which is now exempt from paying state and local sales and use taxes.
  • Counties and municipalities who may choose to exempt this entity from local taxes.

Terms To Know

Auxiliary
A part of an organization that supports its main activities, often with a separate identity.
Sales and use tax
Money paid to the government by businesses on goods sold or used within their operations.

Limits and Unknowns

  • The bill does not specify how much money will be saved by this exemption.
  • It is unclear if other similar organizations will receive similar exemptions in the future.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

TBGC895-1

R 684

Adopted

Plain English: TBGC895-1 02/17/2026 MRF (F)MRF 2025-2546 SUB HB411 WAYS AND MEANS EDUCATION SUBSTITUTE TO HB411 OFFERED BY REPRESENTATIVE BAKER Page 1 SYNOPSIS: This bill would exempt the Auxiliary of Big Oak Ranch, Incorporated, from payment or collection of state sales and use taxes.

  • TBGC895-1 02/17/2026 MRF (F)MRF 2025-2546 SUB HB411 WAYS AND MEANS EDUCATION SUBSTITUTE TO HB411 OFFERED BY REPRESENTATIVE BAKER Page 1 SYNOPSIS: This bill would exempt the Auxiliary of Big Oak Ranch, Incorporated, from payment or collection of state sales and use taxes.
  • This bill would also allow municipalities and counties to exempt this entity from local sales and use taxes.
  • 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.
  • This amendment summary is using official source text because generated interpretation was skipped for this run.

Bill History

  1. 2026-03-03 House

    Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 685 (Yeas 105, Nays 0)

  2. 2026-03-03 House

    Motion to Adopt - Adopted Roll Call 684 (Yeas 105, Nays 0)

  3. 2026-03-03 House

    Third Reading in House of Origin (Yeas 104, Nays 0)

  4. 2026-03-03 Senate

    Pending Committee Action in Second House

  5. 2026-03-03 Senate

    Read for the first time and referred to the Senate Committee on Finance and Taxation Education

  6. 2026-03-03 House

    Engrossed

  7. 2026-03-03 House

    Ways and Means Education 1st Substitute Offered

  8. 2026-02-19 House

    Read for the Second Time and placed on the Calendar

  9. 2026-02-19 House

    Reported Out of Committee House of Origin

  10. 2026-02-19 House

    Ways and Means Education 1st Substitute

  11. 2026-02-10 House

    Pending Committee Action in House of Origin

  12. 2026-02-10 House

    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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