SB197 Alabama 2016 Session

Updated Feb 24, 2026

Summary

Primary Sponsor: J.T. WaggonerSenator
Republican
Session: Regular Session 2016
Title: Birmingham Botanical Gardens, exempt from state, county, and municipal sales and use taxes
Summary: The bill would exempt the Birmingham Botanical Gardens from all state, county, and municipal sales and use taxes.
What This Bill Does
If enacted, the Gardens would not owe sales and use taxes and would not collect them from customers, at any level of government. The exemption would apply to all state, county, and municipal sales and use taxes. The change would take effect on the first day of the third month after the bill passes and the governor approves it.

Who It Affects
Birmingham Botanical Gardens – would be exempt from paying and collecting all state, county, and municipal sales and use taxes.
State, county, and municipal governments – could lose tax revenue from the exemption.

Key Provisions
Exempts the Birmingham Botanical Gardens from paying or collecting any state, county, and municipal sales and use taxes.
Effective date is the first day of the third month after passage and governor’s approval (or when it 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

Read for the first time and referred to the Senate committee on Finance and Taxation Education