HB546INTRODUCED
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HB546
BL3GQ4Q-1
By Representatives Holk-Jones, Fidler, Givens, Stringer, Baker
RFD: Ways and Means Education
First Read: 08-Apr-25
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6 BL3GQ4Q-1 10/16/2024 RA (F)RA 2024-2708
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First Read: 08-Apr-25
SYNOPSIS:
Under existing law, certain organizations and
vendors are exempt from payment of state, county, and
municipal sales and use taxes.
Under existing law, the Alabama Gulf Coast Zoo
was exempt from the payment of state, county, and
municipal sales and use taxes for capital expenditures;
however, this exemption expired on September 30, 2022.
This bill would reinstate the exemption through
September 30, 2027.
A BILL
TO BE ENTITLED
AN ACT
Relating to sales and use taxes; to amend Section
40-23-5, Code of Alabama 1975, to reinstate the exemption for
the Alabama Gulf Coast Zoo from the payment of state, county,
and municipal sales and use taxes for capital expenditures.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. Section 40-23-5, Code of Alabama 1975, is
amended to read as follows:
"§40-23-5
(a) The Diabetes Trust Fund, Inc., and any of its
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(a) The Diabetes Trust Fund, Inc., and any of its
branches or agencies, heretofore or hereafter organized and
existing in good faith in the State of Alabama for purposes
other than for pecuniary gain and not for individual profit,
are exempted from paying any state, county, or municipal sales
or use taxes.
(b) The Chilton County Rescue Squad is exempted from
paying any sales or use taxes.
(c) The state headquarters only of the American Legion,
the American Veterans of World War II, Korea, and Vietnam,
also known as AMVETS, the Disabled American Veterans, the
Veterans of Foreign Wars, also known as VFW, Alabama Goodwill
Industries, and the Alabama Sight Conservation Association are
exempted from paying any state, county, or municipal sales or
use taxes.
(d) The Grand Chapter of all Orders of the Eastern Star
and the South Alabama State Fair Association Southeastern
Livestock Exposition of the State of Alabama and any of its
agencies, heretofore or hereafter organized and existing in
good faith in the State of Alabama for purposes other than for
pecuniary gain and not for individual profit, are exempted
from paying any state, county, or municipal sales and use
taxes.
(e) The Alabama Goodwill Industries, Inc., of
Birmingham is exempted from paying any state, municipal, or
county sales and use taxes.
(f) The Alabama Federation of Women's Clubs is exempted
from paying any state, county, or municipal sales or use
taxes.
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taxes.
(g) The National Conference of State Legislatures and
the Council of State Governments are exempted from paying any
state, county, or municipal sales or use taxes.
(h) All blind vendors associated with the Business
Enterprise Program of the Department of Rehabilitation
Services are exempted from paying any state, county, or
municipal sales or use taxes.
(i) All vendors who are blind as defined by Section
1-1-3, and who are certified by the Department of
Rehabilitation Services, are exempted from paying any state,
county, or municipal sales or use taxes.
(j) The Elks Club, B.P.O.E., No. 1887, a corporation,
is exempted from paying any state, county, or municipal sales
or use taxes. Provided, however, that the exemption provided
by this subsection shall not extend to any bar or dining room
operation conducted by the Elks Club.
(k) The King's Ranch, Inc., is exempted from paying any
state, county, or municipal sales or use taxes.
(l) The Eye Foundation, Inc., and any of its branches
or agencies, heretofore, or hereafter organized and existing
in good faith in the State of Alabama for purposes other than
for pecuniary gain and not for individual profit, are exempted
from paying any state, county, or municipal sales or use
taxes.
(m) Any county public hospital association or any
Alabama nonprofit membership corporation if one or more of its
members is a county public hospital association, and any of
its, or their, branches, agencies, lessees, or successors
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its, or their, branches, agencies, lessees, or successors
organized pursuant to Section 10-3A-1 et seq., and which
operates or maintains hospitals for purposes other than for
pecuniary gain and not for individual profit, is exempted from
paying any state, county, or municipal sales and use tax of
any nature whatsoever. Any of the taxes which were or may be
assessed or collected subsequent to December 31, 1993, against
any Alabama nonprofit membership corporation or any lessee of
any county public hospital association organized as herein
stated, pursuant to a lease in writing, will be remitted to
the entity which paid them; and no action or proceeding
against the association or nonprofit corporation may be
instituted after the date by the State of Alabama or any
county or municipality thereof or any agent or person acting
on behalf thereof for the collection or enforcement of any
sales or use tax of any nature whatsoever.
(n) There is exempted from all state, county, and
municipal sales taxes the sale of food pursuant to the food
distribution program conducted by Christian Service Mission,
Inc., an Alabama not-for-profit corporation, in cooperation
with World Share, Inc., to enable needy persons to purchase
food at substantially discounted prices and in consideration
of the performance of charitable or community work by such
persons.
(o) Rescue service organizations operating within the
State of Alabama which are exempt from federal income taxes
under the Internal Revenue Code of 1986, § 501(c)(3) and which
are members of the Alabama Rescue Services Association,
Incorporated, are exempted from any state, county, and
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Incorporated, are exempted from any state, county, and
municipal sales and use taxes.
(p) Alabama Goodwill Industries, Inc., Goodwill
Industries of Mobile Area, Inc., and Goodwill Industries of
Central Alabama, Inc., are exempted from paying any state,
county, and municipal sales or use taxes.
(q) The gross receipts from the sale of admissions to a
sporting event conducted by the Senior Professional Golfers
Association are exempted from any state, county, and municipal
sales taxes.
(r) Volunteer, non-profit rescue units operating within
the state which do not meet the criteria in subsection (o) but
are licensed by the State Board of Health are exempt from any
state, county, and municipal sales and use taxes.
(s)(1) The Birmingham Zoo, Inc., is exempt from paying
any state, county, and municipal sales and use taxes
associated with any and all capital expenditures but shall
continue to collect and remit all other taxes to the
appropriate taxing authorities.
(2) The exemption provided pursuant to subdivision (1)
shall be available until September 30, 2027.
(3) The Birmingham Zoo, Inc., shall report annually to
the Department of Revenue on the sales for which the exemption
is granted. The Department of Revenue shall prescribe the
format of such annual report.
(t)(1) The Zoo Foundation, Inc., operating as the
Alabama Gulf Coast Zoo, or any successor entity, is exempt
from paying any state, county, and municipal sales and use
taxes associated with any and all capital expenditures;
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taxes associated with any and all capital expenditures;
provided, however, that any exemption of county sales and use
taxes must first be authorized by resolution of the county
commission. The Zoo Foundation, Inc., shall continue to
collect and remit all other taxes to the appropriate taxing
authorities.
(2) The exemption provided pursuant to subdivision (1)
shall be available until September 30, 20222027.
(3) The Zoo Foundation, Inc., shall report annually to
the Department of Revenue on the sales for which the exemption
is granted. The Department of Revenue shall prescribe the
format of the annual report.
(u) The Josh Willingham Foundation is exempted from
paying any state, county, and municipal sales and use taxes.
(v) The Alabama Wildlife Center is exempt from paying
any state, county, and municipal sales and use taxes until
September 30, 2024."
Section 2. This act shall become effective on September
1, 2025.
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