House Bill 123 Alabama 2026 Session

Updated Mar 4, 2026

Notable

Summary

Primary Sponsor: Terri CollinsRepresentative
Republican
Session: 2026 Regular Session
Title: Taxation; Cook Museum of Natural Science and the McWane Science Center, exempt from sales and use taxes
Summary: HB123 would exempt the Cook Museum of Natural Science and the McWane Science Center from Alabama's state sales and use taxes, with local governments allowed to extend the exemption to local taxes starting September 1, 2026.
What This Bill Does
The bill makes these two institutions not owe state sales and use taxes. It also lets counties and municipalities choose to exempt them from local sales and use taxes under existing law. The exemption would take effect on September 1, 2026.

Who It Affects
Cook Museum of Natural Science — would no longer pay state sales and use taxes; may be exempt from local taxes if a county or municipality adopts the exemption
McWane Science Center — would no longer pay state sales and use taxes; may be exempt from local taxes if a county or municipality adopts the exemption

Key Provisions
Exempts the Cook Museum of Natural Science and the McWane Science Center from paying state sales and use taxes
Allows counties and municipalities to exempt these entities from local sales and use taxes under Section 40-23-4.01
Effective date of September 1, 2026

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 3, 2026. May contain errors — refer to the official bill text for accuracy.
Subjects: Taxation & Revenue