SB126 Alabama 2025 Session

Summary

Primary Sponsor

J.T. WaggonerSenator

Republican

Session

2025 Regular Session

Title

Taxation; Alabama Audubon, exempt from state, county, and municipal sales and use taxes

Summary

SB126 would exempt the Alabama Audubon from paying state, county, and municipal sales and use taxes for five years.

What This Bill Does

If enacted, the Alabama Audubon would not owe state, county, or municipal sales and use taxes on its purchases during the exemption period. The exemption would run from October 1, 2025, through September 30, 2030, unless extended by future legislation. The measure becomes effective June 1, 2025. This would reduce tax revenue from the organization's purchases during the exemption period.

Who It Affects

• Alabama Audubon: would be exempt from paying state, county, and municipal sales and use taxes on its purchases for five years.
• State and local governments: would forgo expected sales and use tax revenue from Alabama Audubon purchases during the exemption period.

Key Provisions

• Exempts the Alabama Audubon from paying any state, county, and municipal sales and use taxes for the period October 1, 2025 to September 30, 2030, unless extended by future legislation.
• Effective date of the act is June 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