HB546 Alabama 2025 Session

Summary

Primary Sponsor

Frances Holk-JonesRepresentative

Republican

Session

2025 Regular Session

Title

Taxation; to exempt the Alabama Gulf Coast Zoo from the payment of sales and use taxes.

Summary

HB546 would reinstate and extend the Alabama Gulf Coast Zoo's and the Birmingham Zoo's sales and use tax exemptions for capital expenditures through 2027, with annual reporting requirements and county-approval for the Gulf Coast exemption, effective September 1, 2025.

What This Bill Does

The bill restores the exemption from state, county, and municipal sales and use taxes for capital expenditures for the Alabama Gulf Coast Zoo (Zoo Foundation, Inc.) and the Birmingham Zoo, lasting until September 30, 2027. For the Gulf Coast Zoo, county exemption requires approval by the county commission; both zoos must annually report exempted sales to the Department of Revenue in a format the Department will prescribe. The exemption applies only to capital expenditures; other taxes remain payable, and the changes are added to Section 40-23-5. The act becomes effective September 1, 2025.

Who It Affects

• The Alabama Gulf Coast Zoo (Zoo Foundation, Inc.) and its successors, who would be exempt from state, county, and municipal sales/use taxes on capital expenditures through September 30, 2027, with county approval and annual reporting responsibilities.
• Counties and the Alabama Department of Revenue, which would handle county-approval requirements for the Gulf Coast exemption and receive the zoos' annual reporting (format to be prescribed by the Department).

Key Provisions

• The Birmingham Zoo, Inc. is exempt from state, county, and municipal sales/use taxes on capital expenditures through September 30, 2027 and must continue to collect/remit other taxes; annual reporting to the Department of Revenue is required, with the reporting format prescribed by the Department.
• The Zoo Foundation, Inc., operating as the Alabama Gulf Coast Zoo (or successor), is exempt from taxes on capital expenditures, but county taxes require county commission approval; it must continue to collect/remit other taxes and file annual reports with the Department of Revenue in a format prescribed by the Department; exemption remains in effect through September 30, 2027.
• The changes are made by amending Section 40-23-5, and the act becomes effective on September 1, 2025.

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

Subjects

Taxation & Revenue