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40-9-14.1
State Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption
to the governmental entity for each tax exempt project. (2) The Department of Revenue shall
grant a certificate of exemption from state and local sales and use taxes to any contractor
licensed by the State Licensing Board for General Contractors, or any subcontractor working
under the same contract, for the purchase of building materials, construction materials and
supplies, and other tangible personal property that becomes part of the structure that
is the subject of a written contract for the construction of a building or other project,
not to include any contract for the construction of any highway, road, or bridge, for and
on behalf of a governmental entity which is exempt from the payment of sales and use taxes.
(c) The use of a certificate of exemption for the purchase of tangible personal property
pursuant to this section shall include only tangible personal property that becomes...
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25-4-10
situations); (v) In a position which, under or pursuant to the laws of this state or of an
Indian tribe, is designated as a major nontenured policymaking or advisory position or a policymaking
or advisory position the performance of the duties of which ordinarily does not require more
than 8 hours per week; or d. In a facility conducted for the purpose of carrying out a program
of rehabilitation for individuals whose earning capacity is impaired by age or physical or
mental deficiency or injury or providing remunerative work for individuals who because
of their impaired physical or mental capacity cannot be readily absorbed in the competitive
labor market by an individual receiving such rehabilitation or remunerative work; provided
however, if an individual's employment is otherwise characterized as employment under subsection
(a) and the individual is performing work under the Javits Wagner O'Day Act or a similar set-aside
program under the laws of the United States, the...
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40-9-60
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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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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40-9-61
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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40-9-12.1
Section 40-9-12.1 United Appeal Fund Organizations and supported charities. (a) United appeal
fund organizations and supported charities that otherwise satisfied the definitions provided
under Section 40-9-12(c) as of July 1, 2017, but failed to acquire or maintain their exemption
certificates as of July 1, 2017, or lost their exemption certificate due to failure to timely
file an informational report as required by Section 40-9-60 and rules adopted thereunder,
are allowed a grace period through September 30, 2018, within which to obtain the certificate
of exemption required under Section 40-9-12(c)(2) d. and to come into compliance with the
informational reporting requirements of Section 40-9-60. (b) In order for a united appeal
fund to be eligible for the grace period provided in subsection (a), the united appeal fund,
as of July 1, 2017, must have met the following requirements in their entirety: (1) Satisfied
the definitional requirements imposed by Section 40-9-12(c)(2). (2)...
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11-92C-8
in Chapter 93 of this title for the purpose of limiting the damages for which the authority
may be liable. (3) To adopt and make use of a corporate seal and to alter the seal at its
pleasure. (4) To adopt and alter bylaws for the regulation and conduct of its affairs and
business. (5) To acquire, whether by purchase, construction, exchange, gift, lease, or otherwise,
and to refinance existing indebtedness on, improve, maintain, equip, and furnish one or more
projects, including all real and personal properties which the board of the authority
may deem necessary in connection therewith, regardless of whether or not the projects shall
then be in existence. (6) To lease to others any or all of its projects and to share and collect
rent thereof, and to terminate any lease upon the failure of the lessee to comply with any
of the obligations thereof. (7) To sell, exchange, donate, or convey and to grant options
to any lessee to acquire any of its projects and any or all of its properties if...
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40-17-329
Section 40-17-329 Exemptions. (a) Unless otherwise provided for in this subsection, sales of
motor fuel to the following are exempt from the tax levied by subsection (a) of Section 40-17-325
and shall not be paid at the rack: (1) All motor fuel exported from this state for which proof
of export is available in the form of a terminal issued destination state shipping document
that is a. exported by a supplier who is licensed in the destination state or b. is sold by
a supplier to a licensed exporter for immediate export to a state for which the applicable
destination state motor fuel excise tax has been collected by the supplier who is licensed
to remit the tax to the destination state. If the motor fuel is exempt from the excise tax
due to the product being exported from this state, then the motor fuel exported from this
state shall also be exempt from the inspection fee imposed under Section 8-17-87. This exemption
shall not apply to any motor fuel which is transported and delivered...
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40-23-4
sales of materials, equipment, and machinery that, at any time, enter into and become a component
part of ships, vessels, towing vessels or barges, or drilling ships, rigs or barges, or seismic
or geophysical vessels, other watercraft and commercial fishing vessels of over five tons
load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama
Department of Conservation and Natural Resources. Additionally, the gross proceeds from the
sale or sales of lifeboats, personal flotation devices, ring life buoys, survival craft
equipment, distress signals, EPIRB's, fire extinguishers, injury placards, waste management
plans and logs, marine sanitation devices, navigation rulebooks, navigation lights, sound
signals, navigation day shapes, oil placard cards, garbage placards, FCC SSL, stability instructions,
first aid equipment, compasses, anchor and radar reflectors, general alarm systems, bilge
pumps, piping, and discharge and electronic position fixing...
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40-27-1
a tax measured in any way by the capital of a corporation considered in its entirety. 6. "Gross
receipts tax" means a tax, other than a sales tax, which is imposed on or measured by
the gross volume of business, in terms of gross receipts or in other terms, and in the determination
of which no deduction is allowed which would constitute the tax an income tax. 7. "Sales
tax" means a tax imposed with respect to the transfer for a consideration of ownership,
possession or custody of tangible personal property or the rendering of services measured
by the price of the tangible personal property transferred or services rendered and
which is required by state or local law to be separately stated from the sales price by the
seller, or which is customarily separately stated from the sales price, but does not include
a tax imposed exclusively on the sale of a specifically identified commodity or article or
class of commodities or articles. 8. "Use tax" means a nonrecurring tax, other than
a...
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