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

This bill would reinstate a tax exemption for the Alabama Gulf Coast Zoo, allowing it to avoid paying state sales and use taxes on capital purchases like equipment and building materials through September 30, 2028. The legislation also permits individual counties and municipalities to choose whether to extend similar exemptions for the zoo at the local level. Currently, the zoo's tax exemption expired in September 2022, and this measure would restore that benefit to help the nonprofit organization manage its financial operations. The zoo would continue to pay all other applicable taxes and must submit annual reports to the state Department of Revenue regarding its tax-exempt sales.