HB317 Alabama 2016 Session

Summary

Primary Sponsor

Arnold MooneyRepresentative

Republican

Session

Regular Session 2016

Title

Wildlife Center, exempt from state, county, and municipal sales and use taxes, Sec. 40-23-5 am'd.

Summary

HB317 would exempt the Alabama Wildlife Center from state, county, and municipal sales and use taxes.

What This Bill Does

If passed, the Alabama Wildlife Center would be exempt from paying state, county, and municipal sales and use taxes on its purchases. The bill adds the Center to the list of tax-exempt organizations in Section 40-23-5. The exemption would apply to the Center's purchases of goods and services and would take effect on the first day of the third month after the bill becomes law.

Who It Affects

• Alabama Wildlife Center – would not have to pay state, county, or municipal sales and use taxes on its purchases.
• State, county, and municipal tax authorities in Alabama – would not collect sales or use taxes from the Center's purchases, reducing tax revenue from those transactions.

Key Provisions

• Amends Section 40-23-5 to add the Alabama Wildlife Center to the list of organizations exempt from state, county, and municipal sales and use taxes.
• The exemption applies specifically to the Center's purchases of goods and services (state, county, and municipal taxes).
• The exemption becomes effective on the first day of the third month after the bill becomes law.

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