House Bill 637 Alabama 2026 Session

Summary

Primary Sponsor

Frances Holk-JonesRepresentative

Republican

Session

2026 Regular Session

Title

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

Summary

HB637 would restore the Alabama Gulf Coast Zoo's state sales tax exemption for capital expenditures through 2028 and let counties and cities grant local exemptions.

What This Bill Does

It reinstates the state portion of the exemption for the Alabama Gulf Coast Zoo (Zoo Foundation, Inc.) from state sales and use taxes on capital expenditures, through September 30, 2028. It also allows counties and municipalities to adopt local exemptions for the zoo under the same terms, with county exemptions needing a county commission resolution. The zoo would still be responsible for collecting and remitting other taxes and must annually report to the Department of Revenue on the exempt sales. The bill also contains a separate capital-expenditure exemption for the Birmingham Zoo with its own sunset date and reporting requirements.

Who It Affects

• Alabama Gulf Coast Zoo (Zoo Foundation, Inc.) – gains a state sales tax exemption on capital expenditures through 2028 and may receive local exemptions if counties/cities choose to adopt them; must continue to remit other taxes and file annual reports.
• Counties and municipalities in Alabama – can grant local exemptions for the Alabama Gulf Coast Zoo (and must follow the act’s terms, including sunset dates and reporting), subject to county resolutions if taxing at the county level.
• Alabama Department of Revenue – will receive annual exemption reports from the zoo and will prescribe the reporting format.
• Birmingham Zoo, Inc. – has its own capital-expenditure exemption under the bill with a sunset date of September 30, 2027 and requires annual reporting.

Key Provisions

• Reinstates the state sales/use tax exemption for the Alabama Gulf Coast Zoo (Zoo Foundation, Inc.) on capital expenditures through September 30, 2028; local exemptions may be adopted by counties and municipalities.
• Requires the Zoo Foundation to continue collecting and remitting all other taxes and to file annual reports with the Department of Revenue detailing exempt sales; the department will prescribe the report format.
• County exemptions for the Alabama Gulf Coast Zoo may be granted under Section 40-23-4.01, provided that the exemption follows the same terms as the act and is subject to the same sunset date.
• Separately, the Birmingham Zoo, Inc. is exempt from state, county, and municipal taxes on capital expenditures through September 30, 2027, with annual reporting requirements; other taxes remain payable.
• As a condition of county-level exemptions for capital expenditures, county commissions must authorize the exemption via resolution.

AI-generated summary using openai/gpt-5-nano-2025-08-07 on Mar 17, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Taxation & Revenue