(a) An agriculture authority is exempt from the payment of all state, county, and municipal sales and use taxes.
(b) Any county or municipal sales and use tax proceeds that are collected by an agriculture authority and remitted to a local taxing authority shall be rebated by that local taxing authority to the agriculture authority.
(c) An agriculture authority is exempt from paying all state, county, and local ad valorem taxes.
Structure Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 1 - Provisions Applicable to Counties Only.
Chapter 20 - Promotion of Industry and Trade.
Article 3 - Agricultural Authorities for Advancement of Humanities
Section 11-20-70 - Establishment of Agriculture Authority; Application; Articles of Incorporation.
Section 11-20-71 - Board of Directors; Officers; Proceedings; Qualifications of Directors.
Section 11-20-72 - Amending Articles of Authority.
Section 11-20-73 - Powers of Authority; Execution of Contracts; Disposition of Funds.
Section 11-20-74 - Borrowing of Money; Security.
Section 11-20-75 - Advisory Council.
Section 11-20-76 - Lease, Sale, Conveyance, etc., of Property.
Section 11-20-77 - Construction of Article.
Section 11-20-78 - Dissolution of Authority.
Section 11-20-79 - Consumption of Alcoholic Beverages Within Agriculture Center.
Section 11-20-80 - Exemption From Certain Municipal Ordinances and Requirements.