35-8B-1
Section 35-8B-1 Definitions; sale of alcoholic beverages. (a) "Community development district"
shall mean a private residential development that: (1) Is a size of at least 250 acres of
contiguous land area; (2) has at least 100 residential sites, platted and recorded in the
probate office of the county as a residential subdivision; (3) has streets that were or will
be built with private funds; (4) has a social club with: (i) an 18-hole golf course of regulation
size; (ii) a restaurant or eatery used exclusively for the purpose of preparing and serving
meals, with a seating capacity of at least 60 patrons; (iii) social club memberships with
at least 100 paid-up members who have paid a membership initiation fee of not less than two
hundred fifty dollars ($250) per membership; (iv) membership policies whereby membership is
not denied or impacted by an applicant's race, color, creed, religion, or national origin;
and (v) a full-time management staff for the social activities of the club,...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state, shall
execute a compact, in substantially the following form, with the State of Mississippi, and
the Legislature approves and ratifies the compact in the form substantially as follows: Northeast
Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states solemnly
agree: Article I. The purpose of this compact is to promote and develop trade, commerce, industry,
and employment opportunities for the public good and welfare in northeast Mississippi and
northwest Alabama through the establishment of a joint interstate authority to acquire certain
railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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45-1-245.01
Section 45-1-245.01 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 Section 40-26-1. A subsequent amendment or change to Section 40-26-1 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 2019-211, §2.)...
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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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45-20-243.01
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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45-15-241.01
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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45-26-246.01
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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45-48-244.01
Section 45-48-244.01 Exemptions. There are exempted from the tax levied by this subpart and
from the computation of the amount of the tax levied or payable hereunder 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 furnished
by any hospital, nursing home, convalescent home, or by any charitable or eleemosynary institution;
charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30
continuous days or more. (Act 82-405, p. 615, § 2.)...
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45-3A-30.01
Section 45-3A-30.01 Exemptions and application of tax. (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. (Act 2000-372, p. 586, §2.)...
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