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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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32-9-23
Section 32-9-23 Exemptions - Milk transporters. There shall be exempt from the provisions of
this article as to weight any truck or semitrailer truck transporting milk for human consumption,
for which refrigeration and transit is reasonably necessary in the interest of public health,
when moving under refrigeration to or from market from the territory in which such commodity
is collected or concentrated. (Acts 1932, Ex. Sess., No. 58, p. 68; Code 1940, T. 36, §92;
Acts 1951, No. 876, p. 1514.)...
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34-6-15
Section 34-6-15 Exemptions from chapter. The provisions of this chapter shall not be construed
to include billiard tables or billiard rooms operated by industrial concerns for the exclusive
use of their employees, Young Men's Christian Association, religious orders, charitable institutions,
state, county or city institutions, fraternal orders, or bona fide clubs using such tables
for employees or members only. (Acts 1923, No. 230, p. 224, §15; Code 1923, §4270; Code
1940, T. 14, §252.)...
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40-22-5.1
Section 40-22-5.1 Exemption of certain conveyances by religious organizations from tax. No
tax under Section 40-22-1 shall be levied upon the recordation of any deed, bill of sale,
or any similar instrument or conveyances of like character which conveys title to or any interest
in any real or personal property within this state and which is executed and delivered for
the purpose of carrying out the division of any church, congregation, parish, religious congregation,
religious assembly, diocese, or other religious organization into two or more similar organizations
or for the purpose of carrying out a merger or consolidation of any two or more such religious
organizations into a single organization. This exemption shall apply to such recording regardless
of the date on which the division, merger, or consolidation occurred. (Acts 1976, No. 274,
p. 304.)...
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11-51-203
Section 11-51-203 Applicability of provisions of state excise or use tax law; collection of
tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to
collect sales taxes; fees. (a) All taxes levied or assessed by any municipality pursuant to
the provisions of Section 11-51-202 shall be subject to all definitions, exceptions, exemptions,
proceedings, requirements, provisions, rules and regulations promulgated under the Alabama
Administrative Procedure Act, direct pay permit and drive-out certificate procedures, statutes
of limitation, penalties, fines, punishments, and deductions for the corresponding state tax
as are provided by Section 40-2A-7 and Article 2 of Chapter 23 of Title 40, except where inapplicable
or where otherwise provided in this article. (b) Notwithstanding the provisions of subsection
(a), the tax provided in Section 11-51-202 on any automotive vehicle, truck trailer, trailer,
semitrailer, or travel trailer required to be licensed with...
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32-9-22
Section 32-9-22 Exemptions - Generally. (a) There shall be exempt from the provisions of this
article trucks, semitrailer trucks, or trailers owned by the United States, or any agency
thereof, the State of Alabama, or any county or city, or incorporated town; nor shall the
provisions of this article apply to implements of husbandry temporarily propelled or moved
upon the highways; nor shall the provisions of this article apply to trucks, semitrailer trucks,
or trailers used exclusively for carrying 50 bales or less of cotton. (b) If any truck, semitrailer
truck, or trailer shall be licensed by any city or incorporated town and the registration
plate or plates issued as evidence of the license shall be conspicuously exhibited on the
truck, semitrailer truck, or trailer, in the manner required by law, the provisions of this
article shall not apply to the operation of such vehicles within the limits of the municipality
or within the police jurisdiction thereof; provided, that...
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40-17-153
Section 40-17-153 Exemptions from article. Nothing in this article shall apply to any motor
vehicle owned and operated by any department, board, bureau, commission, or taxing area or
other agency of the federal government or of the State of Alabama or any political subdivision
thereof, nor shall the provisions of this article apply to any school bus operated by the
State of Alabama, any political subdivision thereof, or any private or privately operated
school or schools. (Acts 1961, No. 674, p. 925, §16; Acts 1965, No. 750, p. 1357, §9.)...
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9-10B-2
Section 9-10B-2 Legislative findings; exemptions. The Legislature of the State of Alabama hereby
finds and declares that: (1) All waters of the state, whether found on the surface of the
ground or underneath the surface of the ground, are among the basic resources of the State
of Alabama; (2) The use of waters of the state for human consumption is recognized as a priority
use of the state and it is the intent of this chapter that no limitation upon the use of water
for human consumption shall be imposed except in emergency situations after the Office of
Water Resources has considered all feasible alternatives to such limitations; (3) The use
of such waters should be conserved and managed to enable the people of this state to realize
the full beneficial use thereof and to maintain such water resources for use in the future;
(4) The general welfare of the people of this state is dependent upon the dedication of the
water resources of the State of Alabama to beneficial use to the fullest...
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11-51-201
Section 11-51-201 Applicability of provisions of state sales tax law; collection of tax on
vehicles not sold through licensed Alabama dealer. (a) All taxes levied or assessed by any
municipality pursuant to the provisions of Section 11-51-200 shall be subject to all definitions,
exceptions, exemptions, proceedings, requirements, provisions, rules and regulations promulgated
under the Alabama Administrative Procedure Act, direct pay permit and drive-out certificate
procedures, statutes of limitation, penalties, fines, punishments, and deductions for the
corresponding state tax as are provided by Sections 40-2A-7, 40-23-1, 40-23-2, 40-23-2.1,
40-23-4 to 40-23-31, inclusive, 40-23-36, 40-23-37, except for those provisions relating to
the tax rate, and 40-23-38, except where inapplicable or where otherwise provided in this
article. (b) Notwithstanding the provisions of subsection (a), the tax provided in Section
11-51-200 on any automotive vehicle, truck trailer, trailer, semitrailer, or...
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40-21-105
Section 40-21-105 Seller to collect tax; regulations; penalty. Every seller making sales of
utility services for storage, use, or other consumption in this state, not exempted under
the provisions of Section 40-21-103, shall at the time of making such sales or, if the storage,
use, or other consumption of the utility services is not then taxable hereunder, at the time
such storage, use or other consumption becomes taxable hereunder, collect the tax imposed
by this article from the purchaser and give to the purchaser a receipt therefor in the manner
and form prescribed by the department. The tax required to be collected by the seller from
the purchaser shall be displayed separately from the list, advertised in the premises, marked
or other price on the sales check or other proof of sales. It shall be unlawful for any such
seller to advertise or hold out or state to the public or to any customer, directly or indirectly,
that the tax or any part thereof imposed by this article will be...
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