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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke 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 Clarke County
may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person,
firm, or corporation engaged in the business of selling at retail machines used in mining,
quarrying, compounding, processing, and manufacturing of tangible personal property, farm
machinery, and any parts of such machines or any motor vehicle, truck...
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27-34-42
Section 27-34-42 Exemption from taxation. Every society organized or licensed under this chapter
is hereby declared to be a charitable and benevolent institution, and all of its funds shall
be exempt from all and every state, county, district, municipal, and school tax other than
taxes on real estate and office equipment. (Acts 1911, No. 476, p. 700; Acts 1971, No. 407,
p. 707, §714.)...
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4-3-8
Section 4-3-8 Exemption of bonds, property and income of authority from taxation; concessionaires,
tenants, etc., subject to state and local taxation. The bonds issued by the authority and
the income therefrom shall be exempt from all taxation in the state. All property and income
of the authority shall be exempt from all state, county, municipal and other local taxation;
provided, however, that this exemption shall not be construed to exempt concessionaires, licensees,
tenants, operators or lessees of the authority from the payment of any taxes, including licenses
or privilege taxes levied by the state, the county or any municipality in the state. (Acts
1963, No. 265, p. 696, §16.)...
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40-18-20
Section 40-18-20 Exemptions - Military retirement benefits. (a) The first $4,750 retirement
or compensation received as retirement benefit from the military services by any person retired
from the military services of the United States of America and survivor benefits derived therefrom
is hereby exempt from any state, county or municipal income tax or like tax by whatever name
called. (b) Effective January 1, 1983, the amount of the exemption provided for in subsection
(a) of this section shall be increased to $8,000. (c) Effective January 1, 1985, the amount
of the exemption provided for in subsection (b) of this section shall be increased to $10,000.
(d) Effective January 1, 1989, and for all successive tax years, all retirement payments or
compensation recognized under this section shall be exempt. (Acts 1975, No. 1036, p. 2078,
§1; Acts 1982, No. 82-416, p. 627; Acts 1990, No. 90-596, p. 1041, §2.)...
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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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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, 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 Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson County may, upon a majority vote of the members,
levy, in addition to all other taxes, including, but not limited to, county and municipal
gross receipts license taxes, a privilege license tax in an amount up to one cent against
each dollar of gross sales or gross receipts. 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...
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40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall be
exempt from ad valorem taxation and none other: (1) All bonds of the United States and this
state and all county and municipal bonds issued by counties and municipalities in this state,
all property, real and personal, of the United States and this state and of county and municipal
corporations in this state; all cemeteries, all property, real and personal, used exclusively
for religious worship, for schools or for purposes purely charitable; provided, that property,
real or personal, owned by any educational, religious or charitable institution, society or
corporation let for rent or hire or for use for business purposes shall not be exempt from
taxation, notwithstanding that the income from such property shall be used exclusively for
education, religious or charitable purposes; all mortgages, together with the notes, debts
and credits secured thereby on real and personal property situated in...
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40-9-19
Section 40-9-19 Homesteads. (a)(1) Homesteads, as defined by the Constitution and laws of Alabama,
are exempt from all state ad valorem taxes. In no case shall the exemption apply to more than
one person or head of the family, nor shall the exemption exceed $4,000 in assessed value
or 160 acres in area for any resident of this state who is not over 65 years of age. (2) The
homesteads of residents of this state, over 65 years of age, or who are retired due to permanent
and total disability, regardless of age, or who are blind as defined in Section 1-1-3, regardless
of age or whether such person is retired, shall be exempt from all state ad valorem taxes.
(3) The state Commissioner of Revenue may define and specify the condition or state of health
that makes a person "permanently and totally disabled" and may issue certificates
of disability to the person as he or she may find meets such specifications. Any person who
is drawing any pension or annuity from the armed services or a company...
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45-49-246
Section 45-49-246 Exemption of religious organizations conducting fund raising activities.
(a) For purpose of this section, the term "religious organization" shall mean any
society, sect, persuasion, mission, church, parish, congregation, temple, convention, or association
of any of the foregoing, diocese or presbytery, or other organization, whether or not incorporated,
or any employee thereof, no part of the net earnings of which inures to the benefit of any
private party or individual associated with such an organization and that qualifies as an
exempt organization under Section 501(c)(3) of Title 26, United States Code, as amended. (b)
All religious organizations conducting any fund raising activities in Mobile County are exempt
from the payment of all county and municipal gross receipts taxes imposed upon religious organizations
on their gross receipts from fund raising activities. (Act 2000-576, p. 1064, §§2, 3.)...
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40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price;
proof of payment of tax. (a) The licensing official shall collect all of the following: (1)
The taxes levied by this article. (2) The municipal gross receipts or sales taxes and county
sales taxes authorized by general or local law on sales made by a person or firm other than
a licensed dealer. (3) The municipal and county use taxes authorized by general or local law
on sales made by dealers doing business outside the State of Alabama and on sales made by
licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
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