SB125 Alabama 2025 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

2025 Regular Session

Title

Taxation; Alabama Wildlife Center, extend the exemption from state, county, and municipal sales and use taxes

Summary

SB125 extends the Alabama Wildlife Center's sales and use tax exemption to September 30, 2030 and makes the change retroactive to October 1, 2024.

What This Bill Does

The bill lengthens the sunset date for the Wildlife Center's tax exemption to 9/30/2030 and applies it retroactively to 10/1/2024. It also lists a broad set of other organizations that would be exempt from state, county, and municipal sales and use taxes under Section 40-23-5, with varying conditions and sunset dates. Some exemptions cover capital expenditures for certain entities (notably the Birmingham Zoo and Zoo Foundation) and include reporting requirements and, in some cases, local approval. The act becomes effective 6/1/2025 and applies retroactively to 10/1/2024.

Who It Affects

• Alabama Wildlife Center — exempt from state, county, and municipal sales and use taxes through 9/30/2030 (retroactive to 10/1/2024).
• Other named organizations and foundations in the bill (e.g., Diabetes Trust Fund, Chilton County Rescue Squad, AMVETS, DAV, VFW, Alabama Goodwill Industries, Eye Foundation, Alabama Zoo entities, Josh Willingham Foundation, etc.) — receive various sales and use tax exemptions under similar terms, sometimes limited to capital expenditures and/or subject to sunset dates and reporting requirements.
• Birmingham Zoo and Zoo Foundation (Alabama Gulf Coast Zoo) — capital-expenditure tax exemptions with specific sunset dates and annual reporting requirements, and in some cases county-approval prerequisites.
• County and local government-related nonprofit hospital and societal groups — exemptions or special treatment for taxes under the bill's expanded list, potentially affecting revenue collection and charitable activities at the local level.

Key Provisions

• Extend the Alabama Wildlife Center’s sales and use tax exemption to September 30, 2030, with retroactive effect to October 1, 2024.
• Add a broad set of additional exemptions for numerous nonprofit and government-associated organizations under Section 40-23-5, each with its own set of conditions and sunset dates.
• Provide capital-expenditure tax exemptions for the Birmingham Zoo and Zoo Foundation (Alabama Gulf Coast Zoo), including reporting requirements to the Department of Revenue and, for some exemptions, county-authorization prerequisites with specified sunset dates.
• Establish an effective date of June 1, 2025 for the act, while applying its provisions retroactively to October 1, 2024.

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