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 state portion of the exemption for all state sales and use taxes through September 30, 2028, and allow counties and municipalities to adopt local exemptions for the entity.

Statutes affected:
Introduced: 40-23-5