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28-3-207
Section 28-3-207 Exemption of sales to certificated or licensed air carrier with hub
operation in state from this article. There is hereby exempted from the provisions of this
article and from the computation of the amount of tax levied, assessed or payable under such
article, the sale of all spirituous or vinous liquors sold by the Alabama Alcoholic Beverage
Control Board to a certificated or licensed air carrier with a hub operation within this state,
for use in conducting intrastate, interstate or foreign commerce for transporting people or
property by air. For the purpose of this section the words "hub operation within
this state" shall be construed to have all of the following criteria: (1) There originates
from the location 15 or more flight departures and five or more different first-stop destinations
five days per week for six or more months during the calendar year; and (2) Passengers and/or
property are regularly exchanged at the location between flights of the same or a...
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40-12-223
Section 40-12-223 Exemptions. There are exempted from the computation of the amount
of the tax levied, assessed or payable under this article the following: (1) The gross proceeds
accruing from the leasing or rental of a film or films to a lessee who charges, or proposes
to charge, admission for viewing the said film or films; (2) The gross proceeds accruing from
any charge in respect to the use of docks or docking facilities furnished for boats or other
craft operated on waterways; (3) The gross proceeds accruing from any charge made by a landlord
to a tenant in respect of the leasing or furnishing of tangible personal property to be used
on the premises of real property leased by the same landlord to the same tenant for use as
a residence or dwelling place, including mobile homes; (4) The gross proceeds accruing from
the leasing or rental of tangible personal property to a lessee who acquires possession of
the said property for the purpose of leasing or renting to another the same...
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40-14A-24
Section 40-14A-24 Net worth in Alabama. (a) A taxpayer's net worth in Alabama shall
be determined by apportioning the taxpayer's net worth computed under Section 40-14A-23
in the same manner as prescribed for apportioning income during the determination period for
purposes of the income tax levied by Chapter 18, or the manner in which the income would be
apportioned if the taxpayer were subject to the income tax, or for the purposes of the financial
institution excise tax levied by Chapter 16; provided, however, that the net worth of insurers
subject to the insurance premium tax levied by Chapter 4A of Title 27 shall be apportioned
on the basis of the ratio of the insurer's Alabama premium income to its nationwide total
direct premiums as reflected on schedule T of the insurer's annual statement filed with the
Commissioner of Insurance for the then immediately preceding calendar year. (b) There shall
be deducted from the amount of net worth in Alabama as determined in accordance with...
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40-14-41
Section 40-14-41 (Not Effective After December 31, 1999) Levy on foreign corporations.
(a) Amount of levy. Every corporation organized under the laws of any other state, nation,
or territory and doing business in this state, except strictly benevolent, educational, or
religious corporations, shall pay annually to the state an annual franchise tax of three dollars
($3) on each one thousand dollars ($1,000) of the actual amount of its capital employed in
this state. Corporations which have qualified to do business in this state shall for the purpose
of this title prima facie be held to be doing business in Alabama. However, in no event shall
the amount paid by any corporation for annual franchise tax be less than the sum of twenty-five
dollars ($25). (b) Definition of capital. The total capital of such foreign corporation, herein
referred to as the "taxpayer," shall equal the aggregate net amount of the following
items determined in accordance with generally accepted accounting...
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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection,
sales of motor fuel to the following are exempt from the tax levied by subsection (a) of Section
40-17-325 and shall not be paid at the rack: (1) All motor fuel exported from this state for
which proof of export is available in the form of a terminal issued destination state shipping
document that is a. exported by a supplier who is licensed in the destination state or b.
is sold by a supplier to a licensed exporter for immediate export to a state for which the
applicable destination state motor fuel excise tax has been collected by the supplier who
is licensed to remit the tax to the destination state. If the motor fuel is exempt from the
excise tax due to the product being exported from this state, then the motor fuel exported
from this state shall also be exempt from the inspection fee imposed under Section
8-17-87. This exemption shall not apply to any motor fuel which is transported and delivered...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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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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45-8-241.62
Section 45-8-241.62 Exemptions. There shall be exempted from the computation of any
tax due hereunder the following: (1) The gross proceeds accruing from the leasing or rental
of film to a lessee who charges, or proposes to charge, admission for viewing same; (2) The
gross proceeds accruing from any charge in respect of the use of docks or docking facilities
furnished for boats or other craft operated on waterways; (3) The gross proceeds accruing
from any charge made by a landlord to a tenant in respect to the leasing or furnishing of
tangible personal property to be used on the premises of real property leased by the same
landlord to the same tenant for use as a residence or dwelling place, including mobile homes;
(4) The gross proceeds accruing from the leasing or rental of tangible personal property to
a lessee who acquires possession of the property for the purpose of leasing or renting to
another the same property under a leasing or rental transaction subject to a tax hereunder;...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection,
except where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person
with the object of gain, profit, benefit, or advantage, either direct or indirect to such
person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...
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45-2-244.182
Section 45-2-244.182 Exemptions. There shall be exempted from the computation of any
tax due hereunder all of the following: (1) The gross proceeds accruing from the leasing or
renting of film or visual entertainment devices as defined by Section 45-2-244.160,
to a lessee who charges, or proposes to charge, admission for viewing same. (2) The gross
proceeds accruing from any charge in respect of the use of docks or docking facilities furnished
for boats or other craft operated on waterways. (3) The gross proceeds accruing from any charge
made by a landlord to tenant in respect to the leasing or furnishing of tangible personal
property to be used on the premises of real property leased by the same landlord to the same
tenant for use as a residence or dwelling place, including manufactured homes. (4) The gross
proceeds accruing from the leasing or renting of tangible personal property to a lessee who
acquires possession of the property for the purpose of leasing or renting to another the...
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