Alabama HB411: Taxation; Auxiliary of Big Oak Ranch, Inc., exempt from payment or collection of sales and use taxes

What the bill says

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.

From the engrossed text:

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. Page 1, 2026. HB411 Engrossed House of Representatives Read for the first time and referred ................10-Feb-26 to the House of Representatives committee on Ways and Means Education Read for the second time and placed ................19-Feb-26 on the calendar: 0 amendments Read for the third time and passed ................03-Mar-26 as amended Yeas Nays Abstains John Treadwell Clerk Page

Read the full official text

Sponsors

• Lipscomb, Craig (R, HD-030) · primary sponsor

Latest actions

1. March 3, 2026: Pending Committee Action in Second House
2. March 3, 2026: Read for the first time and referred to the Senate Committee on Finance and Taxation Education
3. March 3, 2026: Engrossed
4. March 3, 2026: Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 685
5. March 3, 2026: Motion to Adopt - Adopted Roll Call 684
6. March 3, 2026: Ways and Means Education 1st Substitute Offered
7. March 3, 2026: Third Reading in House of Origin
8. February 19, 2026: Read for the Second Time and placed on the Calendar
9. February 19, 2026: Reported Out of Committee House of Origin
10. February 19, 2026: Ways and Means Education 1st Substitute

Votes

• House Roll Call #685 (March 3, 2026): 105 yea, 0 nay, passed
• House Roll Call #684 (March 3, 2026): 105 yea, 0 nay, passed
• House Roll Call #683 (March 3, 2026): 104 yea, 0 nay, passed

Common questions

What is HB411?

HB411 is a bill in the Alabama Legislature (2026 Regular Session): Taxation; Auxiliary of Big Oak Ranch, Inc., exempt from payment or collection of sales and use taxes.

What does HB411 do?

In its own words: 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.

What is the status of HB411?

In committee as of March 3, 2026. Latest action: Pending Committee Action in Second House (March 3, 2026).

Who sponsored HB411?

Lipscomb, Craig (R, HD-030).

Where is the official record for HB411?

On the Alabama Legislature website: https://alison.legislature.state.al.us/instrument/2026RS/HB411