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HB123 • 2026

Taxation; Cook Museum of Natural Science and the McWane Science Center, exempt from sales and use taxes

Taxation; Cook Museum of Natural Science and the McWane Science Center, exempt from sales and use taxes

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Collins
Last action
2026-03-03
Official status
Pending Committee Action in Second House
Effective date
Not listed

Plain English Breakdown

Checked against official source text during the last sync.

Tax Exemption for Cook Museum and McWane Science Center

This law exempts the Cook Museum of Natural Science and the McWane Science Center from state sales and use taxes, while allowing local governments to choose whether to exempt them as well.

What This Bill Does

  • Exempts the Cook Museum of Natural Science from paying state sales and use taxes.
  • Exempts the McWane Science Center from paying state sales and use taxes.
  • Allows counties and cities to exempt these two museums from local sales and use taxes if they choose.
  • Sets a start date for this law on September 1, 2026.

Who It Names or Affects

  • The Cook Museum of Natural Science
  • The McWane Science Center
  • Alabama counties and municipalities

Limits and Unknowns

  • Local governments may choose to keep their taxes; they are not required to exempt the museums.
  • The text does not list specific types of purchases covered by this exemption.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

3P4RWZZ-1

R 668

Adopted

Plain English: This amendment creates a tax break that stops the Cook Museum of Natural Science and the McWane Science Center from paying state sales taxes, while letting local cities and counties choose to give them similar breaks.

  • The Cook Museum of Natural Science and the McWane Science Center do not have to pay any Alabama state sales or use taxes.
  • Local governments like counties and cities are allowed to exempt these two museums from their own local sales and use taxes if they choose.
  • The text does not explain how much money the government will lose in tax revenue because of this change.
  • It is unclear exactly which types of purchases or services at the museums are covered by these exemptions beyond general sales and use taxes.

Bill History

  1. 2026-03-03 House

    Motion to Read a Third Time and Pass as Amended - Adopted Roll Call 669 (Yeas 105, Nays 0)

  2. 2026-03-03 House

    Motion to Adopt - Adopted Roll Call 668 (Yeas 104, Nays 0)

  3. 2026-03-03 House

    Third Reading in House of Origin (Yeas 101, Nays 0)

  4. 2026-03-03 Senate

    Pending Committee Action in Second House

  5. 2026-03-03 Senate

    Read for the first time and referred to the Senate Committee on Finance and Taxation General Fund

  6. 2026-03-03 House

    Engrossed

  7. 2026-03-03 House

    Ways and Means Education Engrossed Substitute Offered

  8. 2026-01-29 House

    Read for the Second Time and placed on the Calendar

  9. 2026-01-28 House

    Reported Out of Committee House of Origin

  10. 2026-01-13 House

    Pending Committee Action in House of Origin

  11. 2026-01-13 House

    Read for the first time and referred to the House Committee on Ways and Means Education

Official Summary Text

Taxation; Cook Museum of Natural Science and the McWane Science Center, exempt from sales and use taxes

Current Bill Text

Read the full stored bill text 
HB123 ENGROSSED
Page 0
HB123
3P4RWZZ-2
By Representative Collins
RFD: Ways and Means Education
First Read: 13-Jan-26
PFD: 07-Jan-26
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HB123 Engrossed
Page 1
PFD: 07-Jan-26
A BILL
TO BE ENTITLED
AN ACT
Related to sales and use tax; to exempt the Cook Museum
of Natural Science and the McWane Science Center from the
payment of state sales and use taxes; and to allow
municipalities and counties to exempt this entity from local
sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF ALABAMA:
Section 1. (a) The Cook Museum of Natural Science and
the McWane Science Center are exempt from paying any state
sales and use taxes.
(b) Any county or municipality may exempt the Cook
Museum of Natural Science or the McWane Science Center from
the payment of county or municipal sales and use taxes in
accordance with Section 40-23-4.01, Code of Alabama 1975.
Section 2. This act shall become effective on September
1, 2026.
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HB123 Engrossed
Page 2
1, 2026.
House of Representatives
Read for the first time and referred
to the House of Representatives
committee on Ways and Means
Education
................13-Jan-26
Read for the second time and placed
on the calendar:
1 amendment
................29-Jan-26
Read for the third time and passed
as amended
Yeas 105
Nays 0
Abstains 0
................03-Mar-26
John Treadwell
Clerk
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