In Russell County, the Russell County Historical Commission shall be exempt from any county or municipal sales and use tax on any purchases for the construction, maintenance, or repair of any location or facility operated by the commission. (Act 2006–383, p. 981, § 1.)
Payment of County or Municipal Sales and Use Tax on Purchases for Construction, Maintenance, or Repair by the Commission
Ala. Code § 45-57-244.60, under Exemptions.
Ala. Code § 45-57-244.60