41-4-116
Section 41-4-116 Taxation on sales and leases of tangible personal property to state
agency. (a) For the purpose of this division, the following terms shall have the respective
meanings ascribed by this section: (1) AFFILIATE. A related party as defined in subsection
(b) of Section 40-23-190 as that provision exists on January 1, 2004. (2) STATE DEPARTMENT
or AGENCY. Every state office, department, division, bureau, board, or commission of the State
of Alabama. (b) A state department or agency may not contract for the purchase or lease of
tangible personal property from a vendor, contractor, or an affiliate of a vendor or contractor,
unless that vendor, contractor, and all of its affiliates that make sales for delivery into
Alabama or leases for use in Alabama are properly registered, collecting, and remitting Alabama,
state, and local sales, use, and lease tax, as provided for by Chapter 12, Article 4, and
Chapter 23, Articles 1 and 2 of Title 40 or by any local act or ordinance. (c)...
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45-10-243.01
Section 45-10-243.01 Exemptions. (a) There are exempted from the provisions of the tax
levied by this part and from the computation of the amount of the tax levied or payable all
of the following: Charges for property sold or services furnished which are required to be
included in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings,
or accommodations to a person for a period of 30 continuous days or more pursuant to the exemption
provision of Alabama's transient occupancy tax, Section 40-26-1. A subsequent amendment
or change to the Alabama transient occupancy tax shall also have the effect of similarly changing
the exemption provision of this part. (b) Notwithstanding the provisions of this section,
the tax shall not apply to the rental of living accommodations which are intended primarily
for rental to persons as their principal or permanent place of residence or to bed and breakfast
accommodations which are furnished to transients for a...
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45-15-241.01
Section 45-15-241.01 Exemptions. (a) There are exempted from the provisions of the tax
levied by this part and from the computation of the amount of the tax levied or payable all
of the following: Charges for property sold or services furnished which are required to be
included in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings,
or accommodations to a person for a period of continuous days pursuant to the exemption provision
of Alabama's transient occupancy tax, Section 40-26-1. A subsequent amendment or change
to the Alabama transient occupancy tax shall also have the effect of similarly changing the
exemption provision of this part. (b) Notwithstanding the provisions of this section,
the tax shall not apply to the rental of living accommodations which are intended primarily
for rental to persons as their principal or permanent place of residence. (Act 2001-387, p.
494, §2.)...
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45-2-243.26
Section 45-2-243.26 Exemptions. (a) There are exempted from the provisions of the tax
levied by this subpart and from the computation of the amount of the tax levied or payable
the following: Charges for property sold or services furnished which are required to be included
in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or
accommodations to a person for a period of 30 continuous days or more pursuant to the exemption
provision of Alabama's transient occupancy tax, Section 40-26-1. A subsequent amendment
or change to the Alabama transient occupancy tax shall also have the effect of similarly changing
the exemption provision of this subpart. (b) Notwithstanding the aforesaid provisions of this
section, the tax shall not apply to the rental of living accommodations which are intended
primarily for rental to persons as their principal or permanent place of residence. (Act 93-706,
p. 1352, §7.)...
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45-20-243.01
Section 45-20-243.01 Exemptions. (a) Each of the following charges are exempted from
the provisions of the tax levied by this part and from the computation of the amount of the
tax levied or payable: Charges for property sold or services furnished which are required
to be included in the tax levied by the state sales tax act; and charges for the rental of
rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more
pursuant to the exemption provision of Alabama's Transient Occupancy Tax, Section 40-26-1.
A subsequent amendment or change to the Alabama Transient Occupancy Tax shall also have the
effect of similarly changing the exemption provision of this part. (b) Notwithstanding the
provisions of this section, the tax shall not apply to the rental of living accommodations
which are intended primarily for rental to persons as their principal or permanent place of
residence, or to accommodations provided by any bed and breakfast establishment which are...

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45-26-246.01
Section 45-26-246.01 Exemptions. (a) There are exempted from the tax levied by this
part and from the computation of the amount of the tax levied or payable all of the following:
Charges for property sold or services furnished which are required to be included in the tax
levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations
to a person for a period of 30 continuous days or more pursuant to the exemption provision
of Alabama's Transient Occupancy Tax, Section 40-26-1. A subsequent amendment or change
to the Alabama Transient Occupancy Tax shall also have the effect of similarly changing the
exemption provision of this part. (b) Notwithstanding the provisions of this section,
the tax shall not apply to the rental of living accommodations that are intended primarily
for rental to persons as their principal or permanent place of residence. (Act 2020-178, §2.)...

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45-28-244
Section 45-28-244 Taxes authorized. (a) The Etowah County Commission is hereby authorized
and empowered to levy either a county gasoline tax that would remain in effect indefinitely
in all areas of the county in an amount not to exceed two cents ($0.02) per gallon on gasoline
and motor fuel and substitutes therefor or to levy a one cent ($0.01) county sales and use
tax in all areas of the county that would only be in effect from its date of imposition until
December 31, 1995, at which time such sales and use tax would expire and no longer be in effect.
(b) Should the county commission choose to impose a gasoline tax under subsection (a), such
tax shall be levied on persons, corporations, copartnerships, companies, agencies, and associations
engaged in the business of selling, distributing, storing, or withdrawing from storage, for
any purpose whatever, gasoline, motor fuels, and substitutes therefor anywhere in Etowah County.
Such gasoline and motor fuel taxes levied under this section...
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45-35-244.05
Section 45-35-244.05 Collection of sales taxes and use taxes. (a) The sales taxes levied
in Section 45-35-244.01 shall be paid to and collected by the Houston County Commission
or its designee, and the use taxes levied in Section 45-35-244.03 shall be paid to
and collected by the Houston County Commission or its designee. The taxes levied by this subpart
shall constitute a debt due Houston County and may be collected by civil suit, in addition
to all other methods provided by law and in this subpart. The taxes, together with interest
and penalties with respect thereto, shall constitute and be secured by a lien upon the property
of any person from whom the taxes are due or who is required to collect the taxes. (b) All
provisions of the state sales tax statutes and state use tax statutes with respect to the
payment, assessment, and collection of the state sales tax and state use tax, making of reports,
and keeping and preserving of records with respect thereto, penalties for failure to...
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45-39-245.06
Section 45-39-245.06 Collection and enforcement. (a) Unless otherwise authorized and
directed by the governing body of Lauderdale County as provided in subsection (b), the taxes
herein levied shall be collected by and paid to the Judge of Probate of Lauderdale County
in his or her official capacity. All reports required to be made to the Commissioner of Revenue
of the State of Alabama as to state sales and use taxes under the aforesaid Act 100 of the
1959 Second Special Session of the Legislature and Articles 11, 11A, and 11B of Chapter 20
of Title 51 of the Code of Alabama of 1940 and amendments thereto, as to such taxes herein
levied shall also be made to the Judge of Probate of Lauderdale County, Alabama, and as to
the taxes herein levied the Judge of Probate of Lauderdale County, Alabama, shall have and
exercise the same powers, duties, and obligations as are imposed on the Commissioner of Revenue
of the State of Alabama by the aforesaid Act 100 of the 1959 Second Special Session...
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22-11A-93
Section 22-11A-93 Tax exemption. All of the organizations listed in Section 22-11A-90
shall be exempt from the payment of any and all state, county, and municipal sales and use
taxes. (Acts 1994, No. 94-363, p. 611, §7.)...
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