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40-9-60
Section 40-9-60 Certificates of exemption for persons or companies exempt from sales,
use, and lodging taxes. (a) All persons or companies, including, but not limited to, those
cited in this chapter, other than governmental entities, which have statutory exemption
from the payment of Alabama sales and use taxes levied in, including, but not limited to,
Chapter 23 of this title, or lodgings taxes levied in Chapter
26 of this title, 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, shall be required to annually obtain a certificate of exemption from the Department of
Revenue. This requirement does not supersede or replace the provisions of Section 40-9-14.1
or any other provision of statute requiring an entity to obtain a certificate of exemption.
This article only applies to entities that have been granted a general exemption from
sales, use, or lodging taxes. The...
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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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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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11-54A-9
to be made by the lessee of the project to either the authority or the city. The powers granted
in this subdivision must be specifically approved, in each instance, by formal action of the
governing body of the city at the time it grants any tax waiver or tax exemption under this
chapter. (22) To receive and use the proceeds of any tax levied by a municipal corporation
to pay the costs of any project or for any other purpose for which the authority may use its
own funds pursuant to this chapter. (23) To encourage and promote the improvement
and revitalization of the development area and to make, contract for, or otherwise cause to
be made long-range plans or proposals for the development area in cooperation with the city
or the county. (24) To exercise any power granted by the laws of the State of Alabama to public
or private corporations which is not in conflict with the public purpose of the authority.
(25) To do all things necessary or convenient to carry out the powers...
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11-92C-13
Section 11-92C-13 Exemption from taxation. (a) Any authority formed under
this chapter, a cooperative district of which the authority is a constituent member,
the sales, property, and income of the authority or cooperative district, whether used by
it or leased to others, all bonds issued by the authority or cooperative district, the income
from the bonds or from other sources, the interest and other profits from the bonds inuring
to and received by the holders thereof, conveyances by and to the authority or cooperative
district of which the authority is a member, and leases, mortgages, and deeds of trust by
and to the authority or the cooperative district are exempt from all taxation in the state,
inclusive of any ad valorem taxes or lodgings taxes imposed by the State of Alabama, a municipality,
or county. The authority is exempt from the payment of any fees, taxes, or costs to the judge
of probate of any county in connection with its incorporation or with any amendment to its...
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40-2A-10
section shall not apply to returns filed and information secured under laws of the state (1)
governing the registration and titling of motor vehicles, (2) levying or imposing excise taxes
or inspection fees upon the sale of, use, and other disposition of gasoline and other petroleum
products, (3) governing the licensing of motor vehicle dealers, reconditioners, rebuilders,
wholesalers, and automotive dismantlers and parts recyclers, (4) governing the privilege licenses
as provided in Chapter 12, other than Article 4, of this title,
or (5) governing the issuance or affixing of tobacco stamps and governing the online web site
listing of permitted and registered tobacco distributors required under Chapter 25.
(c) This section shall not apply to the disclosure of the amount of local privilege license
or franchise fees paid to counties and municipalities by any taxpayer possessing a franchise
(whether or not exclusive) granted by the respective county or municipality. However, any...
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40-31-3
periods. This includes any related state or local employer withholdings and remittance obligations,
but does not include any transaction taxes and fees as described in subsection (d). (b) Any
out-of-state business that has no registrations or tax filings or nexus in the state prior
to a declared state disaster or emergency that enters the state solely to conduct operations
within the state for purposes of performing disaster or emergency related work during any
disaster period shall not: (1) With respect to the requirements of Alabama law other
than those codified in Title 37, be considered to have established a level of presence
that would require that business or its out-of-state employees or property to be subject to
any state or local taxes, licensing, registration, or filing requirements including, without
limitation, state or local income taxes, payroll taxes, occupational and business licensing
fees, privilege or franchise taxes, certification requirements, or Secretary of...
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27-7-5.3
facility. (6) SELF-SERVICE STORAGE FACILITY. Any real property designed and used for the purpose
of renting or leasing individual storage space to occupants who are to have access to the
facility for the purpose of storing and removing personal property and not for residential
purposes. The term does not include a safe-deposit box or vault maintained by banks, trust
companies, or other financial entities or a public warehouse within the meaning of Article
1, commencing with Section 8-15-1, of Chapter 15, Title
8. (7) SUPERVISING ENTITY. Any business entity that is a licensed insurance producer or insurer.
(b) Any other provision of law to the contrary notwithstanding, the commissioner may issue
to an owner that is in compliance with the requirements of this section a limited license
authorizing the limited licensee to offer, sell, solicit, or negotiate insurance through a
licensed insurer in connection with a self-service storage facility. (c) All limited licensees
shall be exempt...
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40-17-329
state, then the K-1 Kerosene that is exported shall also be exempt from the inspection
fee imposed under Section 8-17-87. (3) All sales of dyed diesel fuel. (4) Gasoline
blendstocks or cellulosic biofuel, as defined in Section 40-17-322, when sold
to a. a licensed supplier or b. a person who will not be using the blendstocks or cellulosic
biofuel in the manufacture of gasoline or as a motor fuel, as evidenced by the exemption certificate
prescribed under regulations promulgated under Section 4081, Title 26
of the United States Code. If the gasoline blendstocks or cellulosic biofuel is exempt from
the excise tax due to the product being sold to a licensed supplier or to a person who will
not be using the blendstocks or cellulosic biofuel in the manufacture of gasoline or as a
motor fuel, then the gasoline blendstocks or cellulosic biofuel shall also be exempt from
the inspection fee imposed under Section 8-17-87. (5) All motor fuel sold by a licensed
supplier or licensed permissive...
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25-4-10
to services performed by employees for such instrumentalities in the same manner, to the same
extent, and on the same terms as to all other employers and employing units; provided, however,
if this state should not be certified by the Secretary of Labor under Section 3304(c) of the
Federal Internal Revenue Code for any year, then the payment required of such instrumentality
with respect to such year shall be deemed to have been erroneously collected within the meaning
of Article 3 of this chapter and shall be refunded by the secretary from the
fund in accordance with the provisions of Section 25-4-137. (8) Except to the extent
set forth in subdivision (3) of subsection (a) of this section, service performed in the employ
of a corporation, community chest, fund, or foundation organized and operated exclusively
for religious, charitable, scientific, literary, or educational purposes, or for the prevention
of cruelty to children or animals, no part of the net earnings of which inures...
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