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 40-9-30 – 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 40-9-31 – Sales by Certain Schools or School Sponsored Organizations Exempted From Sales and Use Taxes.
Section 40-9-31 Sales by certain schools or school sponsored organizations exempted from sales and use taxes. (a) The taxes imposed pursuant to Chapter 23 of this title, (commencing with Section 40-23-1), and any county and municipal sales and use taxes do not apply to sales by elementary or secondary schools or nonprofit elementary or secondary […]
Section 40-9-31.1 – Alabama School of Fine Arts Foundation, inc.; Alabama High School of Mathematics and Science Foundation; Alabama School of Cyber Technology and Engineering Foundation.
Section 40-9-31.1 Alabama School of Fine Arts Foundation, Inc.; Alabama High School of Mathematics and Science Foundation; Alabama School of Cyber Technology and Engineering Foundation. Notwithstanding any other provision of law, beginning January 1, 2021, the Alabama School of Fine Arts Foundation, Incorporated, the Alabama High School of Mathematics and Science Foundation, and the Alabama […]
Section 40-9-32 – Exemption of Shares in Corporations From Ad Valorem Tax.
Section 40-9-32 Exemption of shares in corporations from ad valorem tax. Shares of stock in corporations or associations incorporated under the laws of this state or otherwise shall be exempt from ad valorem taxation in this state. (Act 99-665, 2nd Sp. Sess., p. 131, §8.)
Section 40-9-33 – Sales to a Contractor of Certain Personal Property to Be Incorporated Into Realty.
Section 40-9-33 Sales to a contractor of certain personal property to be incorporated into realty. Repealed by Act 2004-638, p. 1461, §1, effective July 1, 2004. (Act 2000-684, p. 1389, §1.)
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.)