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 40-9-61 – 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 […]