AL HB317

Amends Section 40-23-5 of the Code of Alabama 1975 to add the Alabama Wildlife Center to the list of organizations exempt from state, county, and municipal sales and use taxes.

The Alabama Wildlife Center exemption applies to all sales and use taxes, with no limitations or expiration date.

The bill becomes effective on the first day of the third month following passage and approval by the Governor, or upon becoming law without approval.

This exemption follows the existing pattern for other nonprofits and organizations already listed in Section 40-23-5, such as rescue service organizations, the Birmingham Zoo, and various charitable organizations.