SB266 Alabama 2018 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

Regular Session 2018

Title

Taxation, sales and use tax, Alabama Wildlife Center, exempt from payment of all state, county, and municipal taxes, Sec. 40-23-5 am'd.

Summary

SB 266 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 organizations exempt from sales and use taxes. If enacted, the Center would not owe state, county, or municipal sales or use taxes on its purchases or other taxable transactions. Vendors would not collect those taxes from the Center. The exemption would apply under the existing framework of sales and use tax exemptions.

Who It Affects

• Alabama Wildlife Center — would be exempt from paying state, county, and municipal sales and use taxes on its purchases and related transactions.
• Vendors and suppliers — would not collect state, county, or municipal sales and use taxes from the Center when selling goods or services.

Key Provisions

• Amends Section 40-23-5 to exempt the Alabama Wildlife Center from all state, county, and municipal sales and use taxes.
• Effective date: the act becomes law on the first day of the third month after it passes and is approved by the Governor.
• Part of a broader list of existing exemptions within Section 40-23-5; specific provisions for the Alabama Wildlife Center are added to this list.

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