SB139 Alabama 2016 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

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

SB139 would exempt the Alabama Wildlife Center from paying state, county, and municipal sales and use taxes.

What This Bill Does

It amends Section 40-23-5 to add the Alabama Wildlife Center to the list of tax-exempt entities. As a result, purchases and other taxable transactions by the Center would not be taxed by state, county, or municipal authorities. The exemption applies to state, county, and municipal sales and use taxes. The act would take effect on the first day of the third month after passage and the governor's approval.

Who It Affects

• Alabama Wildlife Center: would be exempt from paying state, county, and municipal sales and use taxes on its purchases and operations.
• Vendors and suppliers who sell goods or services to the Alabama Wildlife Center: would not charge state, county, or municipal sales and use taxes on transactions with the Center.

Key Provisions

• Exempts the Alabama Wildlife Center from all state, county, and municipal sales and use taxes by amending Section 40-23-5.
• Effective date: the act becomes law on the first day of the third month after passage and governor's signature.

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