Alabama Statutes

§ 45-39-244.01 — Exemptions

Alabama § 45-39-244.01
JurisdictionAlabama
Title 45Local Laws
Ch. 39Lauderdale County
Art. 24Taxation
Part 5Tax, Lodging

This text of Alabama § 45-39-244.01 (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 § 45-39-244.01 (2026).

Text

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 hereunder 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.

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Legislative History

(Act 86-411, p. 599, §2.)

Nearby Sections

15
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Bluebook (online)
Alabama § 45-39-244.01, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-39-244.01.