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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45-49-247.04
Section 45-49-247.04 Exemption - Sale of certain Christmas trees by Mobile Optimist Club. Christmas
trees sold from the tree lot of the Mobile Optimist Club are exempted from all county and
municipal sales and use taxes and gross receipts taxes whose proceeds are annually donated
from the sale of Christmas trees to the Boys and Girls Clubs of Greater Mobile, Inc., a nonprofit
501(c)(3) organization. (Act 98-126, p. 153, §2.)...
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45-49-247.05
Section 45-49-247.05 Exemption - Society of St. Vincent DePaul. The Society of St. Vincent
DePaul is exempted from paying or collecting any county and municipal sales and use taxes.
(Act 2000-642, p. 1288, §1.)...
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45-8-242.01
Section 45-8-242.01 Exemption for East Alabama Community Development Corporation. (a) This
section shall be applicable only to Calhoun County. (b) The East Alabama Community Development
Corporation operating in the county is exempted from paying or collecting any county and municipal
sales and use taxes. (Act 2013-434, p. 1742, §§1, 2.)...
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40-9-25
Section 40-9-25 George Lindsey Celebrity Benefit, Inc., Alabama Special Olympics, Inc., etc.
The George Lindsey Celebrity Benefit, Inc., and the Alabama Special Olympics or any predecessor
organizations or entities, are hereby exempt from paying any state, county or municipality
sales or use taxes. (Acts 1984, No. 84-187, p. 294.)...
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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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40-9-25.16
Section 40-9-25.16 Food banks. (a) All food banks within the state are hereby exempted from
the payment and collection of any state, county and municipal sales and use taxes. (b) As
used in this section, food bank shall be defined as any entity located within Alabama that
is an affiliated food bank of the America's Second Harvest national food bank network or their
subsidiary distribution organizations. (Act 2007-453, p. 938, §§1, 2.)...
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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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45-49-242.05
Section 45-49-242.05 Federation of Women's Clubs, Inc. All property owned by the Federation
of Women's Clubs, Inc., of Mobile, Alabama, a nonprofit corporation, and used by the organization
is exempted from all county, local, and municipal ad valorem taxes retroactively to October
1, 1987. This section shall not affect ad valorem taxes presently being levied by the State
of Alabama. (Act 88-275, p. 431, §1.)...
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40-23-213
Section 40-23-213 County and municipal exemptions authorized. Any county or municipality may,
by resolution or ordinance adopted at least 30 days prior to the third full weekend of July,
provide for the exemption of covered items from paying county or municipal sales and use taxes
during a period commencing at 12:01 a.m. on the third Friday in July of each year and ending
at 12 midnight the following Sunday under the same terms, conditions, and definitions as provided
for the state sales tax holiday. Notwithstanding the foregoing, a county or municipality is
prohibited from providing such an exemption during any other period of the year. (Act 2006-574,
p. 1507, §4; Act 2017-120, §1.)...
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