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

Summary

The bill reinstates the state portion of the sales and use tax exemption for the Alabama Gulf Coast Zoo’s capital purchases, which lapsed in 2022, and extends it until September 30, 2028. It also lets counties and municipalities adopt matching local exemptions, provided they pass a resolution. The Zoo must continue to collect and remit all other taxes and file an annual report with the Department of Revenue.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

Topics

Share