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40-9-31
Section 40-9-31 Sales by certain schools or school sponsored organizations exempted from sales
and use taxes. (a) The taxes imposed pursuant to Chapter 23 of this title, (commencing with
Section 40-23-1), and any county and municipal sales and use taxes do not apply to sales by
elementary or secondary schools or nonprofit elementary or secondary school-sponsored clubs
and organizations or any nonprofit, elementary, or secondary school affiliated groups, such
as parent-teacher organizations and booster clubs, whose membership may be composed of individuals
other than students, provided the net proceeds from such sales are used solely for the benefit
of the elementary or secondary school. Such nontaxable sales shall include sales resulting
from agreements or contracts entered into with resident or nonresident organizations to participate
in fund-raising campaigns for a percentage of the gross receipts where students act as agents
or salesmen for the organizations by selling or taking...
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22-22B-2
Section 22-22B-2 Definitions. As used in this chapter, the following terms shall have the following
meanings, respectively, unless the context clearly indicates otherwise: (1) PROGRAM FOR THE
MANAGEMENT AND MARKETING OF RECYCLABLE MATERIALS. A formal program administered by state agencies
and/or public school systems for the recycling of recyclable materials collected by state
agencies and/or public school systems pursuant to a program for waste reduction and the collection
of recyclable materials. (2) PROGRAM FOR WASTE REDUCTION AND THE COLLECTION OF RECYCLABLE
MATERIALS. A formal program implemented by state agencies and/or public school systems for
the reduction of solid wastes generated by the operation of such agencies and/or public school
systems including the collection in lieu of disposal of recyclable materials. (3) PUBLIC SCHOOL
SYSTEMS. All the state's universities, all elementary, secondary and post-secondary schools,
schools for the deaf and blind, mental retardation and...
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8-26B-2
Section 8-26B-2 Definitions. In this chapter: (1) "Agency contract" means an agreement
in which a student athlete authorizes a person to negotiate or solicit on behalf of the athlete
a professional-sports-services contract or endorsement contract. (2) "Athlete agent":
(A) means an individual, whether or not registered under this chapter, who: (i) directly or
indirectly recruits or solicits a student athlete to enter into an agency contract or, for
compensation, procures employment or offers, promises, attempts, or negotiates to obtain employment
for a student athlete as a professional athlete or member of a professional sports team or
organization; (ii) for compensation or in anticipation of compensation related to a student
athlete's participation in athletics: (I) serves the athlete in an advisory capacity on a
matter related to finances, business pursuits, or career management decisions, unless the
individual is an employee of an educational institution acting exclusively as an...
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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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13A-11-61.2
Section 13A-11-61.2 Possession of firearms in certain places. (a) In addition to any other
place limited or prohibited by state or federal law, a person, including a person with a permit
issued under Section 13A-11-75(a)(1) or recognized under Section 13A-11-85, may not knowingly
possess or carry a firearm in any of the following places without the express permission of
a person or entity with authority over the premises: (1) Inside the building of a police,
sheriff, or highway patrol station. (2) Inside or on the premises of a prison, jail, halfway
house, community corrections facility, or other detention facility for those who have been
charged with or convicted of a criminal or juvenile offense. (3) Inside a facility which provides
inpatient or custodial care of those with psychiatric, mental, or emotional disorders. (4)
Inside a courthouse, courthouse annex, a building in which a district attorney's office is
located, or a building in which a county commission or city council is...
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16-2-9
Section 16-2-9 Donation of surplus, non-expired food to charitable organizations for redistribution
to needy students. (a) For purposes of this section, the following terms have the following
meanings: (1) CHARITABLE ORGANIZATION. Any food bank or charitable organization as defined
in the federal Richard B. Russell National School Lunch Act. (2) DEPARTMENT. The State Department
of Education. (3) FOOD. Any raw, cooked, processed, or prepared edible substance, ice, beverage,
or ingredient used or intended for use in whole or in part for human consumption. (4) SCHOOL.
A public elementary school, middle school, or high school. (b) A local board of education
may allow any school under its jurisdiction to donate surplus, non-expired food to a charitable
organization through an official of the charitable organization who is directly affiliated
with the school, including a teacher, counselor, support staff, or any employee of the school,
or a parent of a student enrolled at the school. The...
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34-35-2
Section 34-35-2 Exemptions from chapter. (a) The provisions of this chapter shall not apply
to: (1) Civic and nonprofit organizations, wholesale sales to retail merchants by commercial
travelers or agents selling in the usual course of business; (2) Wholesale trade shows or
conventions; (3) Sales of goods, wares, services, or merchandise by sample catalogue or brochure
for future delivery; (4) Fairs and convention center activities conducted primarily for amusement
or entertainment; (5) Any general sale, fair, auction, or bazaar sponsored by a church or
religious organization; (6) Garage sales held on premises devoted to residential use; (7)
Sales of crafts or items made by hand or sold or offered for sale by the person making the
crafts or items; (8) Duly licensed flea markets operating from a fixed location; (9) Sales
of agricultural products, except nursery products and foliage plants; or (10) Sample sales
made by a seller at residential premises under an invitation issued by the...
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38-15-4
Section 38-15-4 Registration of certain youth residential institutions or organizations; staff
training plans; rights of children; licensing and inspection of food preparation areas; access
by law enforcement agencies. (a) Commencing on January 1, 2018, the department shall register
any religious, faith-based, or church nonprofit, other nonprofit, or for profit affiliated
youth residential facility, youth social rehabilitation facility, community treatment facility
for youths, youth transitional care facility, long term youth residential facility, private
alternative boarding school, private alternative outdoor program, and any organization entrusted
with the residential care of children in any organizational form or combination defined by
this section, whenever children are housed at the facility or location of the program for
a period of more than 24 hours. At a minimum, registered youth residential institution or
organization under this section shall do all of the following: (1) Be...
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40-9-18
Section 40-9-18 Property of corporation organized for purpose of aiding retired teachers, etc.
(a) There shall be exempted from any and all state, county and municipal taxes, licenses,
fees and charges of any nature whatsoever on all real and personal property of any nonprofit
membership corporation: (1) Which is organized under Alabama law as a benevolent society for
the purpose of aiding and benefiting retired teachers and supervisory staff personnel of any
one or more public school systems in the state, (2) Which is organized for other than pecuniary
gain and not for individual profit, and (3) When such real or personal property is used by
such corporation for the occupancy of its members and for professional or social meetings
and functions sponsored by such corporation or its members. (b) The clause "for other
than pecuniary gain and not for individual profit," as used in the preceding subsection,
shall not include any fee, admission, service charge or dues assessed, charged or...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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