Section 40-9-34 – Hudson-Alpha Institute for Biotechnology.
Section 40-9-34 Hudson-Alpha Institute for Biotechnology. (a) The following is hereby found and declared by the Legislature of Alabama: (1) The lack of content in natural and bio-science education offered to students in kindergarten through high school is a nationwide problem. (2) Such lack in curricular offerings to students will be detrimental in the long-term […]
Section 40-9-35 – Alabama Association of Rescue Squads.
Section 40-9-35 Alabama Association of Rescue Squads. (a) Motor fuels used by vehicles of rescue squads who are members in good standing of the Alabama Association of Rescue Squads in Alabama shall be exempt from all state and local motor fuel taxes. (b) Motor vehicles used by rescue squads who are members in good standing […]
Section 40-9-36 – Volunteer Fire Departments and Fire Protection Districts.
Section 40-9-36 Volunteer fire departments and fire protection districts. Vehicles owned and operated by volunteer fire departments and fire protection districts in Alabama shall be exempt from all state and local motor fuel taxes. (Act 2009-717, p. 2115, §1.)
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 […]