(a) The Alabama Judicial College Education Fund is exempt from paying state sales and use taxes

Ala. Code § 40-9-25.24 — under Title 40.

Ala. Code § 40-9-25.24

(b) Any county or municipality may exempt this entity from the payment of county or municipal sales and use taxes in accordance with Section 40-23-4.01.

(c) The exemption provided by this section is effective September 1, 2026, through August 31, 2031.

History: (Act 2026-269, §2.)