Taxation; Freedom Quilting Bee Legacy exempt from sales and use taxes

HB 394 exempts the organization "Freedom Quilting Bee Legacy" from paying state sales and use taxes, effective September 1, 2026. It also allows Alabama counties and municipalities to choose to exempt this same entity from local sales and use taxes. The bill directly affects only this specific nonprofit organization, providing it with tax relief at both state and local levels. This is a targeted tax exemption with no broader policy changes or new requirements.