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

HB 411 exempts the Auxiliary of Big Oak Ranch, Incorporated, from paying or collecting state sales and use taxes. It also allows Alabama counties and municipalities to grant the same local tax exemption to this specific nonprofit entity. The bill directly affects only this organization, not broader groups or general tax policy. Key provisions require state-level tax exemption for the entity and authorize local governments to follow similar rules under existing law. The exemption becomes effective September 1, 2026.