Title 40 — Title 40
0 chapters · 2,056 sections in this title.
Ala. Code § 40-9-26.1 Birmingham Regional Paratransit Consortium, Inc
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The Birmingham Regional Paratransit Consortium, Inc., doing business as ClasTran, is exempted from paying any state, county, and municipal sales and use taxes until September 30, 2024. History: (Act 2019-474, §1.)
Ala. Code § 40-9-26.2 Twg 2021 Birmingham Foundation
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TWG 2021 Birmingham Foundation, an Alabama nonprofit corporation, is exempted from paying or collecting any state, county, and municipal sales, use, and license taxes with respect to the World Games 2022 event to be conducted by the TWG 2021 Birmingham Foundation in Alabama, incl…
Ala. Code § 40-9-26.3 Victims of Crime and Leniency, Incorporated
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The Victims of Crime and Leniency, Incorporated, is exempted from paying any state, county, and municipal sales and use taxes. History: (Act 2021-496, §1.)
Ala. Code § 40-9-27 Prescriptions for Vitamins and Supplements Exempt from Sales Taxes
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(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, …
Ala. Code § 40-9-27.1 Insulin, Insulin Syringes, and Related Items Exempt
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In addition to any other exemptions provided by law, any items used for the treatment of diabetes purchased by or on behalf of an individual pursuant to a valid prescription shall be exempt from state, county, and municipal sales and use taxes, including, but not limited, to any …
Ala. Code § 40-9-28 Selma-Dallas County Historic Preservation Society and Valegrande Community Center
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All property owned by the Selma-Dallas County Historic Preservation Society and the Valegrande Community Center and used by said organizations is hereby exempted from all state, county or local ad valorem taxation and all state, county or local sales and use taxation. History: (A…
Ala. Code § 40-9-29 Community Health Systems, Inc. and Walker Regional Medical Center
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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. History: (Acts 1992, No. 92-603, p. 1251, §1.)
Ala. Code § 40-9-3 Peanuts and Pecans Stored in Licensed Warehouses
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In addition to the persons and property exempt from ad valorem taxation as prescribed in Section 40-9-1, the following property shall also be exempt from ad valorem taxation: All peanuts and pecans, wherever grown, stored in licensed warehouses in the State of Alabama for a perio…
Ala. Code § 40-9-30 Durable Medical Equipment; Exemptions from Certain Taxes
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(a) As used in this section, the term “durable medical equipment” means equipment that 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 from …
Ala. Code § 40-9-31 Sales by Certain Schools or School Sponsored Organizations Exempted from Sales and Use
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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 school-sponsored clubs and organiza…
Ala. Code § 40-9-31.1 Alabama School of Fine Arts Foundation, Inc.; Alabama High School of Mathematics and
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Science Foundation; Alabama School of Cyber Technology and Engineering Foundation; Alabama School of Healthcare Sciences Foundation. Notwithstanding any other provision of law, the Alabama School of Fine Arts Foundation, Incorporated, the Alabama High School of Mathematics and Sc…
Ala. Code § 40-9-32 Exemption of Shares in Corporations from Ad Valorem Tax
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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. History: (Act 99-665, 2nd Sp. Sess., p. 131, §8.)
Ala. Code § 40-9-33 Sales to a Contractor of Certain Personal Property to Be Incorporated into Realty
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Repealed by Act 2004-638, p. 1461, §1, effective July 1, 2004. History: (Act 2000-684, p. 1389, §1.)
Ala. Code § 40-9-34 Hudson-Alpha Institute for Biotechnology
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(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 de…
Ala. Code § 40-9-35 Alabama Association of Rescue Squads
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(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 of the Al…
Ala. Code § 40-9-36 Volunteer Fire Departments and Fire Protection Districts
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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. History: (Act 2009-717, p. 2115, §1.)
Ala. Code § 40-9-37 Military Death Benefits
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(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 a United States Department of…
Ala. Code § 40-9-38 Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue Squads,
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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 rescu…
Ala. Code § 40-9-39 Food Pantries in Talladega County Which Distribute Food for Charitable Purposes
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(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 exempt…
Ala. Code § 40-9-39.1 Sale of Certain Durable Medical Equipment, Prosthetics and Orthotics Devices, and Medical
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Supplies. Repealed by Act 2014-453, §2, effective August 1, 2014. History: (Act 2013-443, p. 1761, §1.)
Ala. Code § 40-9-39.2 Birmingham Regional Paratransit Consortium, Inc. - Exemption from State Gasoline, Motor
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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 t…
Ala. Code § 40-9-39.3 Birmingham Holocaust Education Center
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(a) The Birmingham Holocaust Education Center is exempt from paying any state, county, and municipal sales and use taxes associated with any and all capital expenditures. (b) The exemption provided pursuant to subsection (a) shall be available until December 31, 2023. (c) The Bir…
Ala. Code § 40-9-39.4 Specified Community Foundation Entities. (Repealed by Act 2026-510, Effective Jan. 1,
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2027) [Effective until January 1, 2027.] THIS SECTION WAS REPEALED BY ACT 2026-510, EFFECTIVE JANUARY 1, 2027. (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 Sou…
Ala. Code § 40-9-4 Products or Materials Used in Textile Manufacture
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In addition to the persons and property exempt from ad valorem taxation as prescribed in Section 40-9-1, the following properties shall also be exempt from ad valorem taxation: All products or materials, including natural and man-made fibers and cloth, when stored by a textile ma…
Ala. Code § 40-9-5 Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products
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All factories and manufacture plants manufacturing calcium cyanamide (lime nitrogen), aluminum or aluminum products shall be exempted from state, county and municipal taxation for 10 years after the beginning of the construction of such plant or factory. The exemption provided he…
Ala. Code § 40-9-6 Personal Property Stored for Shipment Outside of State
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(a) In addition to the persons and property exempt from ad valorem taxation as prescribed in Section 40- 9-1, the following property shall also be exempt from state, county and municipal ad valorem taxation and shall be deemed to have acquired no situs in this state for purposes …
Ala. Code § 40-9-60 Certificates of Exemption for Persons or Companies Exempt from Sales, Use, and Lodging
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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, Chapter 23, or lodgings taxe…
Ala. Code § 40-9-61 Information Reports to Be Filed by Persons or Companies Exempt from Sales, Use, and
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Lodging Taxes. (a) All persons or companies, other than governmental entities as defined in Section 40-9-60, exempt from the payment of Alabama sales, use, and lodgings tax, regardless of the type of transaction or whether the tangible personal property is subject to sales and us…
Ala. Code § 40-9-7 Personal Property Held by Warehouseman for Distribution
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(a) Personal property manufactured, compounded or processed remaining the property of the manufacturer, compounder or processor, held for him by a licensed public warehouseman for distribution shall be exempted from ad valorem taxation by the State of Alabama and the counties and…
Ala. Code § 40-9-8 Artesian Wells Leased to Municipalities
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The capital stock and physical property of all corporations and the physical property of any person, which said capital stock and physical property consists entirely of an artesian well or wells, and equipment pertaining thereto, which well or wells are leased to any municipality…
Ala. Code § 40-9-9 Y.m.c.a
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All Young Men’s Christian Associations and all real and personal property of all Young Men’s Christian Associations, and of any branch or department of same heretofore or hereafter organized and existing in good faith in the State of Alabama, for other than pecuniary gain and not…
Ala. Code § 40-9A-1 Definitions
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For purposes of this chapter, the following words and phrases mean: (a) PRIVATE USER. Any individual, partnership, or corporation organized for profit that is or will be treated as the owner of private use property for federal income tax purposes. (b) PRIVATE USE PROPERTY. Any re…
Ala. Code § 40-9A-2 Private User Leasing Private Use Property from Government Required to File Report;
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Inability to File Information; Information Needed in Report. (a) Any private user of private use property leased by the private user from a municipality, county, or public authority of the State of Alabama shall, not later than January 1, 1993, file with the tax assessor of the c…
Ala. Code § 40-9A-3 Tax Assessors to Forward Information to Department of Revenue
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Every tax assessor shall, not later than March 1, 1993, forward to the Department of Revenue the following information: (a) A complete listing of all real property located in the county which is subject to a lease with a public authority, county, or municipality of the State of A…
Ala. Code § 40-9A-4 Department of Revenue to Compile Information and Submit to Legislature Report
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The Department of Revenue shall, not later than May 1, 1993, compile the information submitted pursuant to Section 40-9A-3 and provide to the Legislature the following information: (a) A complete listing of all real and personal property located in the state which is subject to a…
Ala. Code § 40-9A-5 Tax Assessor May Require Government Entities to Provide Information for Use in
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Ascertaining Accuracy of Information. A county tax assessor may require any public authority, county, or municipality of the State of Alabama that owns property which must be reported to the assessor under the provisions of Section 40-9A-2 to provide any information in its posses…
Ala. Code § 40-9A-6 Failure to File; Filing of False or Incomplete Information; Enforcement of Reporting
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Requirements. (a) If any lessee which is required to file the information required by Section 40-9A-2 fails to file either such information or a notification of inability as described in the first sentence of subsection (b) of Section 40-9A-2 within the time frames set forth in s…
Ala. Code § 40-9B-1 Short Title
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This chapter shall be known and may be cited as the “Tax Incentive Reform Act of 1992.” History: (Acts 1992, No. 92-599, p. 1239, §1.)
Ala. Code § 40-9B-10 Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts
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Beginning April 1, 2003, a trade or business in counties with populations under 30,000 engaged in the postharvest processing of peanuts described in the 1987 Standard Industrial Classification Manual, or its successor, shall constitute an industrial or research enterprise for onl…
Ala. Code § 40-9B-11 Exemption Period for Qualified Industrial or Research Enterprises
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(a) Effective October 1, 2011, the maximum exemption period for a qualifying industrial or research enterprise described in paragraph e. of subdivision (10) of subsection (a) of Section 40-9B-3, which is owned by a utility described in Section 37-4-1(7)a., shall be 10 years appli…
Ala. Code § 40-9B-12 Availability of Abatements After December 31, 2018
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The tax abatements and abatements of payments in lieu of taxes authorized by the amendments to Sections 40-9B-3, 40-9B-4, and 40-9B-11 by Act 2008-275 shall not be available for new industrial or research enterprises described in Section 40-9B-3(a)(10)e. after December 31, 2018, …
Ala. Code § 40-9B-13 Disaster Recovery Tax Incentive Protection
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(a) This section shall be known as the Disaster Recovery Tax Incentive Protection Act of 2011. (b) For the purposes of this section, the following terms shall have the following meanings: (1) DISASTER REPLACEMENT PROPERTY. Private use industrial property obtained by a private use…
Ala. Code § 40-9B-2 Legislative Findings
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The Legislature recognizes the importance of industrial development to the well being of the people of the state. The Legislature also recognizes that industries are attracted by a number of factors, including natural resources, a well-trained workforce, good roads, and excellent…
Ala. Code § 40-9B-3 Definitions. (Amended by Acts 2026-550 and 2026-573) [Effective until June 1, 2026.]
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AMENDED BY ACTS 2026-550 AND 2026-573, EFFECTIVE JUNE 1, 2026. SEE ACTS FOR REVISED LANGUAGE. (a) For purposes of this chapter, the following words and phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer’s liability for tax or payments required to be made…
Ala. Code § 40-9B-4 Authorization of Abatement. (Amended by Act 2026-573) [Effective until June 1, 2026.]
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AMENDED BY ACT 2026-573, EFFECTIVE JUNE 1, 2026. SEE ACT FOR REVISED LANGUAGE. (a) Noneducational ad valorem taxes, construction related transaction taxes, except those local construction related transaction taxes levied for educational purposes or for capital improvements for ed…
Ala. Code § 40-9B-4.1 Availability of Incentives. (Amended by Act 2026-573) [Effective until June 1, 2026.]
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AMENDED BY ACT 2026-573, EFFECTIVE JUNE 1, 2026. SEE ACT FOR REVISED LANGUAGE. In no event shall any incentive provided in Act 2012-210 be available to any company filing an application after July 31, 2028. Any project granted an incentive prior to July 31, 2028, shall be entitle…
Ala. Code § 40-9B-5 Granting of Abatement
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(a) Subject to the geographical or jurisdictional or other limitations specified in subsections (b), (c), and (d), the governing body of a municipality, a county, or a public industrial authority may grant abatements of all of the taxes allowed to be abated under Section 40-9B-4 …
Ala. Code § 40-9B-6 Procedure for Granting Abatement
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(a) Any person who proposes to become a private user of industrial development property or of a major addition may apply to the governing body of any municipality, county, or public industrial authority, at or about the time that the private user is requesting inducement, for an …
Ala. Code § 40-9B-7 Private Use Property; Taxation Thereof
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(a) Notwithstanding any other provision of law, if a public authority or county or municipal government has title to or a possessory right in private use property, then: (1) The property shall be subject to ad valorem taxes as if the private user held title to the property. (2) T…
Ala. Code § 40-9B-8 Certain Purchases of Tangible Personal Property Used in Constructing Industrial
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Development Property Exempted. Notwithstanding any other laws and subject to the limitations set out in Section 40-9B-5, the gross proceeds of the sale to, or the storage, use, or consumption by, any contractor of any tangible personal property to be incorporated into a private u…