Section 40-9-37 – Military Death Benefits.
Section 40-9-37 Military death benefits. (a) This section shall be known and may be cited as the Jason Barfield Act. (b) Any payment made by the United States Department of Defense as a result of the death of a member of the Armed Forces of the United States who has been killed in action in […]
Section 40-9-38 – Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue Squads, County Volunteer Fire and Rescue Associations, Certain Volunteer Rescue Squads, and Certain Local Fire Districts.
Section 40-9-38 Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue Squads, county volunteer fire and rescue associations, certain volunteer rescue squads, and certain local fire districts. The Alabama Association of Volunteer Fire Departments, county volunteer fire associations, the Alabama Association of Rescue Squads, Incorporated, all volunteer rescue squads that are members of the […]
Section 40-9-39 – Food Pantries in Talladega County Which Distribute Food for Charitable Purposes.
Section 40-9-39 Food pantries in Talladega County which distribute food for charitable purposes. (a) For the purposes of this section, a food pantry is a charitable, nonprofit organization which collects, purchases, or otherwise accumulates food and food related items for distribution without any charge for charitable purposes. (b) A food pantry in Talladega County is […]
Section 40-9-26.3 – Victims of Crime and Leniency, Incorporated.
Section 40-9-26.3 Victims of crime and Leniency, Incorporated. The Victims of Crime and Leniency, Incorporated, is exempted from paying any state, county, and municipal sales and use taxes. (Act 2021-496, §1.)
Section 40-9-39.1 – Sale of Certain Durable Medical Equipment, Prosthetics and Orthotics Devices, and Medical Supplies.
Section 40-9-39.1 Sale of certain durable medical equipment, prosthetics and orthotics devices, and medical supplies. Repealed by Act 2014-453, §2, effective August 1, 2014. (Act 2013-443, p. 1761, §1.)
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, […]