HB156 Alabama 2023 Session

Summary

Primary Sponsor

David FaulknerRepresentative

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.

Summary

HB156 extends the Birmingham Zoo’s capital expenditure sales tax exemption through September 30, 2027 and adds related exemptions and reporting requirements for the zoo and related nonprofit entities.

What This Bill Does

It amends Section 40-23-5 to exempt the Birmingham Zoo, Inc. from state, county, and municipal sales and use taxes on capital expenditures through September 30, 2027. The exemption covers only capital expenditures; the zoo still collects and remits other taxes and must annually report exempt sales to the Department of Revenue in a format the department will prescribe. The bill also extends a similar exemption for the Zoo Foundation, Inc. (Alabama Gulf Coast Zoo) for capital expenditures, with county tax exemption requiring county commission approval, and it requires annual reporting to the Department of Revenue as well.

Who It Affects

• Birmingham Zoo, Inc. (and the Zoo Foundation, Inc.) — will not pay state, county, or municipal sales and use taxes on capital expenditures through 9/30/2027 and must report exempt sales annually to the Department of Revenue.
• Counties and local tax authorities — may need to authorize county-level exemptions (for the Zoo Foundation) and will be involved in administration and oversight of the exemption, including annual reporting requirements.

Key Provisions

• The Birmingham Zoo, Inc. is exempt from paying any state, county, and municipal sales and use taxes on all capital expenditures through September 30, 2027.
• The exemption for the Birmingham Zoo applies only to capital expenditures; the Zoo must continue to collect and remit all other taxes and must annually report the exempt sales to the Department of Revenue in a format prescribed by the department.
• The Alabama Gulf Coast Zoo (Zoo Foundation, Inc.) is exempt from taxes on capital expenditures, with county tax exemption subject to county commission resolution; the Foundation must also annually report exempt sales to the Department of Revenue.
• The Zoo Foundation’s exemption period includes a specific provision indicating the exemption is available through a defined date, with an annual reporting requirement to the Department of Revenue.
• The bill also enumerates other nonprofit exemptions within 40-23-5, including various organizations and conditions, as part of the broader sales tax exemption framework.

AI-generated summary using openai/gpt-5-nano on Feb 22, 2026. May contain errors — refer to the official bill text for accuracy.