Section 40-23-5 - Certain organizations and vendors exempt from payment of state, county, and municipal sales and use taxes(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.(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 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 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; 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, 2022.(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.Ala. Code § 40-23-5 (1975)
Amended by Act 2023-309,§ 1, eff. 8/1/2023.Amended by Act 2019-488,§ 1, eff. 9/1/2019.Amended by Act 2018-568,§ 1, eff. 7/1/2018.Amended by Act 2015-384,§ 1, eff. 9/1/2015.Acts 1975, 3rd Ex. Sess., No. 154, p. 400; Acts 1975, 4th Ex. Sess., No. 149, p. 2892; Acts 1978, No. 670, p. 966; Acts 1978, 2nd Ex. Sess., No. 77, p. 1766; Acts 1981, No. 81-790, p. 1388, §1; Acts 1981, No. 81-812, p. 1452; Acts 1984, No. 84-406, p. 954; Acts 1985, No. 85-574, §1; Acts 1985, 2nd Ex. Sess., No. 85-915; Acts 1985, 2nd Ex. Sess., No. 85-1000, p. 378; Acts 1987, No. 87-549, p. 842; Acts 1988, No. 88-543, p. 842; Acts 1989, No. 89-749, p. 1516; Acts 1989, No. 89-829, p. 1660; Acts 1991, No. 91-324, p. 643, §1; Acts 1993, No. 93-484, p. 777, §1; Acts 1993, No. 93-757, p. 1511, §1; Acts 1994, No. 94-596, p. 1103, §1; Acts 1995, No. 95-692, p. 1507, §1.