Under existing law, certain organizations and vendors are exempt from payment of state, county, and municipal sales and use taxes. Under existing law, the Alabama Gulf Coast Zoo was exempt from the payment of state, county, and municipal sales and use taxes for capital expenditures; however, this exemption expired on September 30, 2022. This bill would reinstate the exemption through September 30, 2027.

Statutes affected:
Introduced: 40-23-5