16-13-75
Section 16-13-75 Exemption from taxation. All warrants and interest coupons issued pursuant
to the provisions of this article and all income derived therefrom shall forever be exempt
from all state, county, municipal and other taxation under the laws of Alabama. (Acts 1959,
2nd Ex. Sess., No. 57, p. 224, §6.)...
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16-60-35
Section 16-60-35 Exemption of college property from taxation; exemption of officers, teachers
and employees from jury duty and town licenses. The property of the college, of every kind
and description, shall forever be exempt from all taxes, municipal, county or state, and from
all local assessments. The president, other officers, professors, teachers and employees of
the college are exempted from jury duty, and all employees are further exempted from payment
of town licenses for their labor while working for the college. (Acts 1961, No. 888, p. 1397,
§16.)...
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16-60-65
Section 16-60-65 Exemption of college property from taxation; exemption of officers, teachers
and employees from jury duty and town licenses. The property of the college, of every kind
and description, shall forever be exempt from all taxes, municipal, county or state and from
all local assessments. The president, other officers, professors, teachers and employees of
the college are exempted from jury duty, and all employees are further exempted from payment
of town licenses for their labor while working for the college. (Acts 1961, Ex. Sess., No.
151, p. 2095, §16.)...
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31-2-80
Section 31-2-80 Exemption from ad valorem taxes of property owned or leased by units of armed
forces. All property, both real and personal, belonging to a unit of the armed forces of the
state, officially recognized as such by the federal government, shall be exempt from ad valorem
taxes, state, county, and municipal. This exemption shall apply to real property when leased
to any unit of the Alabama National Guard, provided the agreement or contract of lease is
approved in writing by the Adjutant General, while the same is under the custody and control
of the National Guard unit, and said exemption shall not be vitiated should the National Guard
organization sublease a part of the premises when the rental derived from such lease is used
entirely and solely for the benefit of the National Guard organization, and when such sublease
or permissive use shall be subject to immediate termination by the National Guard unit at
the discretion of the Governor. (Acts 1936, Ex. Sess., No. 143, p....
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35-12-73
Section 35-12-73 Exemptions. (a) The following entities are exempt from reporting property
under this article: (1) Electric cooperatives organized under Chapters 6 and 7 of Title 37.
(2) Incorporated municipalities and incorporated municipal boards and county and county boards
of this state. (b) The following property is exempt from reporting under this article: (1)
A gift certificate, gift card, or in-store merchandise credit issued or maintained by any
person engaged primarily in the business of selling tangible personal property at retail.
(2) Property held, due, and owing in a foreign country and arising out of a foreign transaction.
(Act 2004-440, p. 755, §1.)...
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40-9-2
Section 40-9-2 Claim of exemption of homestead and household and kitchen furniture in certain
counties. Any person who is entitled to a homestead exemption under the provisions of Section
84 of Title 51 of the 1940 Code of Alabama, as amended, and who is also entitled to an exemption
of household and kitchen furniture under the provisions of subdivision (11) of Section 40-9-1,
shall not be required to claim annually the said personal property exemption. Any such person
is authorized to make a claim of said personal property prior to January 1 of any tax year;
and if said claim is granted by the tax assessor, it shall be unnecessary to repeat the claim
for subsequent tax years so long as such person is entitled to an exemption of such household
and kitchen furniture; provided, that such claimed exemption shall not inure to the benefit
of the grantee or successor of such person. It is the intent that the grantee or successor
is required to make his own claim for such personal property...
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40-9-27
Section 40-9-27 Prescriptions for vitamins and supplements exempt from sales taxes. (a) Any
vitamins, minerals and dietary supplements, which are used, sold, furnished, dispensed and
prescribed by any physician licensed to practice medicine, chiropractor, orthodontist, and
podiatrist in the performance of his professional services shall be exempt from any city,
county and state sales tax. This exemption shall apply only to vitamins, minerals, and dietary
supplements dispensed by prescription by the professionals listed in this subsection. (b)
The exemption provided for in subsection (a) shall be in addition to any and all exemptions
from sales tax provided for in Article 1 of Chapter 23 of Title 40, Revenue and Taxation,
as last amended. (Acts 1985, p. 960, No. 85-630.)...
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41-9-256
Section 41-9-256 Exemption from taxation of commission and properties, income, etc., thereof.
The commission, as an agency of the State of Alabama, shall constitute a nonprofit governmental
agency and shall have a tax-exempt status, and the properties of the commission and the income
therefrom, all lease agreements and contracts made by it shall be forever exempt from any
and all taxation by the State of Alabama and any political subdivision thereof, including,
but not limited to, income, admission, amusement, excise, sales, use and ad valorem taxes.
(Acts 1966, Ex. Sess., No. 168, p. 190, §9.)...
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45-29-242.20
Section 45-29-242.20 Levy and collection of tax. (a) This section shall only apply to Fayette
County. (b) As used in this section, state sales and use tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission
of Fayette County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one cent privilege license tax against gross sales
or gross receipts which shall become effective on September 1, 2000. (2) The gross receipts
of any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax
levied by this section shall be collected by the State Department of Revenue at the same time
and in the same manner as state sales and use taxes are collected. On or...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to
Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the
state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a three percent sales
tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage
Control Board. Provided, however, the tax imposed by this section shall not apply to the sale
of table wine. (2) The proceeds of all sales that are presently exempt under the state sales
and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected
within Jefferson County pursuant to this section shall be allocated...
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