Section 40-9-27 – Prescriptions for Vitamins and Supplements Exempt From Sales Taxes.
Section 40-9-27 Prescriptions for vitamins and supplements exempt from sales taxes. (a) Any vitamins, minerals and dietary supplements, which are used, sold, furnished, dispensed and prescribed by any physician licensed to practice medicine, chiropractor, orthodontist, and podiatrist in the performance of his professional services shall be exempt from any city, county and state sales tax. […]
Section 40-9-39.2 – Birmingham Regional Paratransit Consortium, Inc. – Exemption From State Gasoline, Motor Fuel Excise Taxes, and Inspection Fees.
Section 40-9-39.2 Birmingham Regional Paratransit Consortium, Inc. – Exemption from state gasoline, motor fuel excise taxes, and inspection fees. The Birmingham Regional Paratransit Consortium, Inc., doing business as ClasTran, is exempt from state gasoline, motor fuel excise taxes, and inspection fees. The Birmingham Regional Paratransit Consortium, Inc., shall pay the appropriate tax at the time […]
Section 40-9-27.1 – Insulin, Insulin Syringes, and Related Items Exempt.
Section 40-9-27.1 Insulin, insulin syringes, and related items exempt. In addition to any other exemptions provided by law, any items used for the treatment of diabetes purchased by or on behalf of an individual pursuant to a valid prescription shall be exempt from state, county, and municipal sales and use taxes, including, but not limited, […]
Section 40-9-39.3 – Birmingham Holocaust Education Center.
Section 40-9-39.3 Birmingham Holocaust Education Center. (a) The Birmingham Holocaust Education Center is exempt from paying any state, county, and municipal sales and use taxes associated with any and all capital expenditures. (b) The exemption provided pursuant to subsection (a) shall be available until December 31, 2023. (c) The Birmingham Holocaust Education Center shall report […]
Section 40-9-28 – Selma-Dallas County Historic Preservation Society and Valegrande Community Center.
Section 40-9-28 Selma-Dallas County Historic Preservation Society and Valegrande Community Center. All property owned by the Selma-Dallas County Historic Preservation Society and the Valegrande Community Center and used by said organizations is hereby exempted from all state, county or local ad valorem taxation and all state, county or local sales and use taxation. (Acts 1990, […]
Section 40-9-39.4 – Specified Community Foundation Entities.
Section 40-9-39.4 Specified community foundation entities. (a) All of the following community foundation entities are exempted from paying any state, county, and municipal sales and use taxes: (1) The Community Foundation of South Alabama. (2) The Community Foundation of West Alabama. (3) The Black Belt Community Foundation. (4) The Community Foundation of Northeast Alabama. (5) […]
Section 40-9-29 – Community Health Systems, Inc. and Walker Regional Medical Center.
Section 40-9-29 Community Health Systems, Inc. and Walker Regional Medical Center. All property owned by Community Health Systems, Inc. and the Walker Regional Medical Center is hereby exempted from any state, county, and local ad valorem taxes. (Acts 1992, No. 92-603, p. 1251, §1.)
Section 40-9-60 – Certificates of Exemption for Persons or Companies Exempt From Sales, Use, and Lodging Taxes.
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, […]
Section 40-9-30 – Durable Medical Equipment; Exemptions From Certain Taxes.
Section 40-9-30 Durable medical equipment; exemptions from certain taxes. (a) As used in this section, the term “durable medical equipment” means equipment which can stand repeated use, is used to serve a purpose for medical reasons, and is appropriate and suitable for use in the home. (b) Oxygen or durable medical equipment dispensed under orders […]
Section 40-9-61 – Information Reports to Be Filed by Persons or Companies Exempt From Sales, Use, and Lodging Taxes.
Section 40-9-61 Information reports to be filed by persons or companies exempt from sales, use, and lodging taxes. THIS SECTION WAS AMENDED BY ACT 2022-373 IN THE 2022 REGULAR SESSION, EFFECTIVE APRIL 14, 2022. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) All persons or companies, other than governmental entities as defined in Section […]