11-20-81
Section 11-20-81 Exemption from certain taxes. (a) An agriculture authority is exempt from
the payment of all state, county, and municipal sales and use taxes. (b) Any county or municipal
sales and use tax proceeds that are collected by an agriculture authority and remitted to
a local taxing authority shall be rebated by that local taxing authority to the agriculture
authority. (c) An agriculture authority is exempt from paying all state, county, and local
ad valorem taxes. (Act 2017-246, §12.)...
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40-9-61
Section 40-9-61 Information reports to be filed by persons or companies exempt from sales,
use, and lodging taxes. (a) All persons or companies, other than governmental entities as
defined in Section 40-9-60, exempt from the payment of Alabama sales, use, and lodgings tax,
regardless of the type of transaction or whether the tangible personal property is subject
to sales and use tax, or whether the accommodations are subject to lodgings tax, may be required
to file an information report in a manner as prescribed by the Department of Revenue. (b)
Any person or company that does not comply with the reporting requirements of this article
and any rules promulgated thereunder, may be barred from the use of any certificate of exemption
for up to six months for the first offense and one year for the second offense. On the third
offense, the person or company shall be barred from the use of any certificate of exemption
until the time as the person or company is authorized to obtain a...
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41-23-30
Section 41-23-30 Contracts with eligible businesses to provide for tax exemptions; preference
to Alabama manufacturers; endorsement resolution; certification as to employees; wage subsidies.
(a) The department, after consultation with the council, and with the approval of the Governor,
may enter into contracts with eligible businesses to provide: (1) For the exemption from sales
and use tax imposed by the State of Alabama or from sales and use tax imposed by its political
subdivisions, upon approval of the governing authority thereof, of the purchases of the material
used in the construction of a building, or any addition or improvement thereon, for housing
any legitimate zone business enterprise, and machinery and equipment used in that enterprise.
(2) For certain exemptions from income taxes levied by the State of Alabama levied on eligible
corporations and individuals for a period of five years. (3) For certain exemptions of business
privilege taxes levied by the State of Alabama...
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11-44C-95
Section 11-44C-95 Tax exemption for the Centre for the Living Arts, Inc. In Class 2 municipalities,
The Centre for the Living Arts, Inc., shall be exempt from all municipal ad valorem and sales
and use tax. (Act 2004-507, p. 984, §1.)...
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22-11A-93
Section 22-11A-93 Tax exemption. All of the organizations listed in Section 22-11A-90 shall
be exempt from the payment of any and all state, county, and municipal sales and use taxes.
(Acts 1994, No. 94-363, p. 611, §7.)...
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40-23-5
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...
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45-28-244.01
Section 45-28-244.01 Levy and collection of tax; disposition of funds; Etowah County Development
Committee. (a) In Etowah County, there is levied a one cent ($0.01) county sales and use tax
in all areas of the county, which may become effective no sooner than January 1, 1996. (b)
The tax shall parallel the state sales and use taxes including exemptions therefrom and enforcement
proceedings therefor. The Etowah County Commission may administer and collect this tax, or
contract with a private entity or the State Department of Revenue to administer and collect
this tax, and provide for enforcement penalties by resolution. The county commission, the
State Department of Revenue, or a private entity collecting the tax may retain an amount or
percentage of the total proceeds collected in such an amount as may be agreed upon by the
members of the county commission, but in no event shall the charge exceed two percent of the
total amount of tax collected under this section. (c) The net proceeds...
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45-28-91.03
Section 45-28-91.03 Tourism board tax exemption. The Etowah County Tourism Board established
by this part is exempt from any and all county and municipal ad valorem taxes and sales and
use taxes. (Act 2009-497, p. 917, §4.)...
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40-21-88
Section 40-21-88 Liability of retailer. Any law to the contrary notwithstanding, any retailer,
who relies in good faith on any state utility gross receipts tax exemption number that has
been authorized by the Department of Revenue and the exemption claim has been made on a form
provided or approved for use by the Department of Revenue, when a state tax exemption number
holder violates the tax exempt privileges or uses the number illegally, shall not be liable
to the Department of Revenue or others for the utility gross receipts tax on sales to the
purchaser. (Act 99-399, p. 663, §2.)...
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41-7A-46
Section 41-7A-46 Tax exemptions - Application; issuance of certificates; reporting requirements.
(a) A qualified production company that intends to produce all or any part of a qualified
production project in Alabama and desires to be exempted from the payment of state sales,
use, and lodging taxes levied pursuant to Sections 40-23-2, 40-23-61, and 40-26-1, respectively,
shall provide an estimate of total expenditures expected to be made in Alabama in connection
with the production project. The estimate of expenditures shall be filed with the office before
the commencement of the project in Alabama. (b) At the time the qualified production company
provides the estimate of expenditures to the department, it also shall designate a member
or representative of the company to work with the office and the department on reporting of
expenditures and other information necessary to take advantage of the sales, use, and lodging
tax exemptions afforded by this article. (c)(1) An application for...
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