The bill proposes to exempt Tigers for Tomorrow Exotic Animal Preserve, Incorporated, from the payment of state sales and use taxes, as indicated by the insertion of the phrase "Tigers for Tomorrow Exotic Animal Preserve, Incorporated, is exempt from paying any state sales and use taxes.". Additionally, it allows counties and municipalities the authority to adopt local exemptions for the same entity, as noted by the insertion "Any county or municipality may exempt the entity from paying any county or municipal sales and use taxes in accordance with Section 40-23-4.01, Code of Alabama 1975.". There are no deletions from current law mentioned in the text of the bill. The act is set to take effect on September 1, 2026, as specified in Section 2. The bill has successfully passed through the legislative process, receiving unanimous support in the House of Representatives.

Statutes affected:
Engrossed: 40-23-4