Alabama § 45-1-245.01 Exemptions

Alabama Statutes

§ 45-1-245.01 — Exemptions

Alabama § 45-1-245.01

JurisdictionAlabama

Title 45Local Laws

Ch. 1Autauga County

Art. 24Taxation

Part 6Tax, Lodging

This text of Alabama § 45-1-245.01 (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 § 45-1-245.01 (2026).

Text

(a)There are exempted from the provisions of the tax levied by this part and from the computation of the amount of the tax levied or payable all of the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more pursuant to the exemption provision of Section 40-26-1. A subsequent amendment or change to Section 40-26-1 shall also have the effect of similarly changing the exemption provision of this part.

(b)Notwithstanding the provisions of this section, the tax shall not apply to the rental of living accommodations which are intended primarily for rental to persons as their principal or permanent

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(a) There are exempted from the provisions of the tax levied by this part and from the computation of the amount of the tax levied or payable all of the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more pursuant to the exemption provision of Section 40-26-1. A subsequent amendment or change to Section 40-26-1 shall also have the effect of similarly changing the exemption provision of this part.
(b) Notwithstanding the provisions of this section, the tax shall not apply to the rental of living accommodations which are intended primarily for rental to persons as their principal or permanent place of residence.