SB310 Alabama 2015 Session

Summary

Primary Sponsor

Rodger SmithermanSenator

Democrat

Session

Regular Session 2015

Title

Taxation, Birmingham Zoo, Inc., exempt from state, county, and municipal sales and use taxes, Sec. 40-23-5 am'd.

Summary

SB310 would temporarily exempt the Birmingham Zoo, Inc. from state, county, and municipal sales and use taxes on capital expenditures for four years, with annual reporting to the state and other taxes still collected as usual.

What This Bill Does

It amends Alabama tax law to add the Birmingham Zoo, Inc. to a list of entities exempt from sales and use taxes. The exemption applies specifically to capital expenditures and lasts four years from the bill’s effective date. The zoo must annually report its exempted sales to the Department of Revenue, and the zoo must still collect and remit other taxes. The law becomes effective on the first day of the third month after passage and approval.

Who It Affects

• Birmingham Zoo, Inc. – gains a four-year exemption from state, county, and municipal sales and use taxes for capital expenditures, while still handling other taxes as usual.
• Alabama Department of Revenue and local tax authorities – will administer the exemption, collect annual reports from the Zoo, and account for any changes in tax revenue during the exemption period.

Key Provisions

• (s) The Birmingham Zoo, Inc. is exempt from paying state, county, and municipal sales and use taxes for capital expenditures, but must continue to collect and remit other taxes.
• The exemption under subsection (s) lasts for four years after the effective date of the act.
• The Birmingham Zoo, Inc. must report annually to the Department of Revenue on the sales exempted by this act, in a format prescribed by the Department.
• The act becomes effective on the first day of the third month following its passage and approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation