Alabama HB637 reinstates the sales and use tax exemption for the Alabama Gulf Coast Zoo through September 30, 2028.

Alabama HB637 amends the state sales and use tax code to reinstate the exemption for the Alabama Gulf Coast Zoo from paying state sales and use taxes for capital expenditures. The exemption, which expired on September 30, 2022, will now be available until September 30, 2028. The Zoo Foundation, Inc., operating as the Alabama Gulf Coast Zoo, will continue to be exempt from state, county, and municipal sales and use taxes. Counties and municipalities may also adopt local exemptions for the entity.

Alabama HB637 reinstates the sales and use tax exemption for the Alabama Gulf Coast Zoo through September 30, 2028.

Alabama HB637 amends the state sales and use tax code to reinstate the exemption for the Alabama Gulf Coast Zoo from paying state sales and use taxes for capital expenditures. The exemption, which expired on September 30, 2022, will now be available until September 30, 2028. The Zoo Foundation, Inc., operating as the Alabama Gulf Coast Zoo, will continue to be exempt from state, county, and municipal sales and use taxes. Counties and municipalities may also adopt local exemptions for the entity.