This bill proposes to exempt the Cook Museum of Natural Science and the McWane Science Center from the payment of state sales and use taxes. Specifically, it introduces new legal language stating that these two entities are exempt from state sales and use taxes, as indicated by the insertion of The Cook Museum of Natural Science and the McWane Science Center are exempt from paying any state sales and use taxes.. Additionally, the bill allows counties and municipalities the option to exempt these institutions from local sales and use taxes, as noted by the insertion of Any county or municipality may exempt the Cook Museum of Natural Science or the McWane Science Center from the payment of county or municipal sales and use taxes in accordance with Section 40-23-4.01, Code of Alabama 1975.. The bill is set to take effect on September 1, 2026, as specified in Section 2. The legislative process for this bill included its introduction on January 13, 2026, a second reading on January 29, 2026, and it was passed on March 3, 2026, with unanimous support in the House of Representatives. There are no deletions from current law mentioned in the text of the bill.

Statutes affected:
Introduced: 40-23-4
Engrossed: 40-23-4