Alabama § 40-23-62 Exemptions

Alabama Statutes

§ 40-23-62 — Exemptions

Alabama § 40-23-62

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 2Use Tax

This text of Alabama § 40-23-62 (Exemptions) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-23-62 (2026).

Text

The storage, use, or other consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this article:

(1)Property, on which the sales tax imposed by Article 1 of this chapter is paid by the consumer to a person licensed under Article 1 of this chapter.

(2)Tangible personal property, not to be used in the performance of a contract, brought into this state by a nonresident for his or her own storage, use, or consumption while temporarily within this state.

(3)In addition to the exemptions provided in subdivisions (1) and (2), all exemptions enumerated in Division 1 of Article 1 of this chapter are incorporated by reference in this section.

(4)The storage, use, or other consumption in this state of religious magazines and pu

Free access — add to your briefcase to read the full text and ask questions with AI

The storage, use, or other consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this article:
(1) Property, on which the sales tax imposed by Article 1 of this chapter is paid by the consumer to a person licensed under Article 1 of this chapter.
(2) Tangible personal property, not to be used in the performance of a contract, brought into this state by a nonresident for his or her own storage, use, or consumption while temporarily within this state.
(3) In addition to the exemptions provided in subdivisions (1) and (2), all exemptions enumerated in Division 1 of Article 1 of this chapter are incorporated by reference in this section.
(4) The storage, use, or other consumption in this state of religious magazines and publications. For the purpose of this subdivision the words “religious magazines and publications” shall be construed to mean printed or illustrated lessons, notes, and explanations distributed by churches or other religious organizations free of charge to pupils or students in Sunday schools, Bible classes, or other educational facilities established and maintained by churches or similar religious organizations in this state.

Legislative History

(Acts 1939, No. 67, p. 96; Acts 1939, No. 127, p. 170; Acts 1939, No. 155, p. 228; Code 1940, T. 51, §789; Acts 1943, No. 475, p. 439; Acts 1947, No. 304, p. 158; Acts 1949, No. 210, p. 300; Acts 1959, 2nd Ex. Sess., No. 99, p. 295, §1; Acts 1961, No. 743, p. 1060; Acts 1961, No. 818, p. 1205; Acts 1963, No. 423, p. 930; Acts 1963, No. 571, p. 1193; Acts 1965, 1st Ex. Sess., No. 227, p. 307; Acts 1965, 1st Ex. Sess., No. 245, p. 361; Acts 1965, No. 375, p. 511; Acts 1965, 2nd Ex. Sess., No. 57, p. 83; Acts 1965, 2nd Ex. Sess., No. 123, p. 171; Acts 1966, Ex. Sess., No. 419, p. 564; Acts 1969, No. 1141, p. 2134; Acts 1970, Ex. Sess., No. 16, p. 2616; Acts 1970, Ex. Sess., No. 18, p. 2617; Acts 1971, 3rd Ex. Sess., No. 176, p. 4435, §§1-3; Acts 1973, No. 1171, p. 1976; Acts 1976, No. 505, p. 632; Acts 1983, No. 83-576, p. 895, §2; Acts 1986, No. 86-214, p. 282, §8; Acts 1987, No. 87-742, p. 1439, §1; Acts 1991, No. 91-546, p. 988, §1; Acts 1996, No. 96-544, p. 762, §1; Acts 1997, No. 97-301, p. 522, §1; Act 2001-975, 3rd Sp. Sess., p. 908, §6; Act 2009-144, p. 268, §12; Act 2010-514, p. 848, §1; Act 2012-395, p. 1056, §1; Act 2013-196, p. 376, §2; Act 2013-200, p. 391, §1; Act 2014-325, p. 1189, §1; Act 2017-397, p. 1288, §1; Act 2018-562, §1; Act 2018-164, §1; Act 2025-305, §1.)