---
type: "Bill"
title: "Relating to state, county, and municipal sales and use taxes; to amend Section 40-23-5, Code of Alabama 1975, to exempt capital expenditures of the Birmingham Zoo from state, county, and municipal sales and use taxes through September 30, 2027."
description: "Taxation, sales and use tax, the Birmingham Zoo, exempt capital expenditures from payment of all state, county, and municipal taxes through fiscal year 2027"
jurisdiction: "us/states/al"
legislature: "Alabama Legislature"
session: "2023rs"
identifier: "HB 156"
citation: "Alabama HB 156 (2023rs)"
classification: ["bill"]
subjects: ["Taxation"]
status: "enacted"
primary_sponsors: ["David Faulkner"]
version_count: 3
action_count: 17
vote_count: 2
first_action: "2023-03-21T04:00:00+00:00"
last_action: "2023-05-30T14:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/78905746-60d6-4d2e-a4c0-a0ee9e75f036"
source_url: "https://alison.legislature.state.al.us/bill-search"
source_hash: "f79ee68f694149bf83297220142a64d2d28c2d7e6478cdbd19cc0ca0a4bed1e2"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-al"]
---

# Alabama HB 156 (2023rs) — Relating to state, county, and municipal sales and use taxes; to amend Section 40-23-5, Code of Alabama 1975, to exempt capital expenditures of the Birmingham Zoo from state, county, and municipal sales and use taxes through September 30, 2027.

Taxation, sales and use tax, the Birmingham Zoo, exempt capital expenditures from payment of all state, county, and municipal taxes through fiscal year 2027

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB156-int.pdf)
2. **Act 2023-309** (committee substitute) — [source](http://arc-sos.state.al.us/ucp/L1271925.AI1.pdf)
3. **Enrolled** (enrolled) — [source](https://www.legislature.state.al.us/pdf/SearchableInstruments/2023RS/HB156-enr.pdf)

## Votes

- Roll of the S for Vote 1134 on HB156 (2023 Regular Session) — **30–0** (pass) · upper
- Roll of the H for Vote 502 on HB156 (2023 Regular Session) — **97–0** (pass) · lower

## Sponsors

- David Faulkner — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-05-25T04:00:00+00:00** Enrolled
- **2023-05-25T04:00:00+00:00** Ready to Enroll
- **2023-05-25T04:00:00+00:00** Read a Third Time and Pass `passage`
- **2023-05-25T04:00:00+00:00** On Third Reading in Second House
- **2023-05-17T04:00:00+00:00** Read Second Time in Second House
- **2023-05-17T04:00:00+00:00** Reported Out of Committee in Second House
- **2023-05-17T04:00:00+00:00** Reported Favorably (Finance and Taxation Education) `committee-passage`
- **2023-05-02T04:00:00+00:00** Referred to Committee (Finance and Taxation Education) `referral-committee`
- **2023-05-02T04:00:00+00:00** Read First Time in Second House `reading-1`
- **2023-05-02T04:00:00+00:00** Read a Third Time and Pass `passage`
- **2023-05-02T04:00:00+00:00** On Third Reading in House of Origin
- **2023-04-27T04:00:00+00:00** Read Second Time in House of Origin
- **2023-04-26T04:00:00+00:00** Reported Out of Committee in House of Origin
- **2023-04-26T04:00:00+00:00** Reported Favorably (Ways and Means Education) `committee-passage`
- **2023-03-21T04:00:00+00:00** Introduced and Referred (Ways and Means Education) `introduction, referral`
- **2023-03-21T04:00:00+00:00** Read First Time in House of Origin `reading-1`
- **2023-05-30T14:00:00+00:00** Enacted as 2023-309 `became-law`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/78905746-60d6-4d2e-a4c0-a0ee9e75f036`. Confidence: reported (aggregated from official Alabama legislature records).