House Bill 123 Alabama 2026 Session

Summary

Primary Sponsor

Terri CollinsRepresentative

Republican

Session

2026 Regular Session

Title

Taxation; Cook Museum of Natural Science exempt from sales and use taxes

Summary

HB123 would exempt the Cook Museum of Natural Science from state sales and use taxes and allow counties and municipalities to exempt it from local sales and use taxes.

What This Bill Does

It would remove the Cook Museum of Natural Science from paying state sales and use taxes. It would also authorize counties and municipalities to exempt the museum from local sales and use taxes, in accordance with Section 40-23-4.01, with the exemption taking effect on September 1, 2026.

Who It Affects

• Cook Museum of Natural Science would not owe state sales and use taxes and could be exempt from local taxes if a local government chooses to grant the exemption.
• Local governments (counties and municipalities) would have the option to exempt the museum from local sales and use taxes, potentially reducing local tax revenue from its purchases.

Key Provisions

• Exempts the Cook Museum of Natural Science from paying state sales and use taxes.
• Allows counties and municipalities to exempt the Cook Museum of Natural Science from local sales and use taxes under Section 40-23-4.01; exemption becomes effective September 1, 2026.

AI-generated summary using openai/gpt-5-nano on Feb 11, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation & Revenue