HB156 Alabama 2023 Session

Summary

Primary Sponsor

David Faulkner Representative

Republican

Session

Regular Session 2023

Title

Relating to state, county, and municipal sales and use taxes; to amend Section 40-23-5, Code of Alabama 1975, to exempt capital expenditures of the Birmingham Zoo from state, county, and municipal sales and use taxes through September 30, 2027.

Description

Under existing law, certain entities are exempt from payment of state, county, and municipal sales and use taxes.

Also under existing law, the exemption of capital expenditures made by the Birmingham Zoo from state, county, and municipal sales and use taxes ended September 30, 2022.

This bill would extend this exemption through September 30, 2027.

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