Code of Alabama
Article 1 - General Provisions.
Section 40-9-4 - Products or Materials Used in Textile Manufacture.

Code of Alabama

Title 40 - Revenue and Taxation.

Chapter 9 - Exemptions From Taxation and Licenses.

Article 1 - General Provisions.

Section 40-9-1 - Persons and Property Generally.

Section 40-9-1.1 - Stringfellow Memorial Hospital.

Section 40-9-1.2 - Alabama Eye Bank.

Section 40-9-2 - Claim of Exemption of Homestead and Household and Kitchen Furniture in Certain Counties.

Section 40-9-3 - Peanuts and Pecans Stored in Licensed Warehouses.

Section 40-9-4 - Products or Materials Used in Textile Manufacture.

Section 40-9-5 - Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products.

Section 40-9-6 - Personal Property Stored for Shipment Outside of State.

Section 40-9-7 - Personal Property Held by Warehouseman for Distribution.

Section 40-9-8 - Artesian Wells Leased to Municipalities.

Section 40-9-9 - y.m.c.a.

Section 40-9-10 - y.w.c.a.

Section 40-9-11 - y.w.c.o.

Section 40-9-12 - The National Foundation's Alabama Field Offices, y.m.h.a., Seamen's Home of Mobile, Catholic Maritime Club of Mobile, inc., Salvation Army, inc., United Way Organizations, Etc.

Section 40-9-12.1 - United Appeal Fund Organizations and Supported Charities.

Section 40-9-13 - Volunteer Fire Departments, Alabama Society of d.a.r., Annual Shrine Circus, Episcopal Foundation of Jefferson County, Alabama Heart Association and Presbyterian Apartments, Inc.

Section 40-9-14 - Property Used for Public Purposes.

Section 40-9-14.1 - Certificates of Exemption to Governmental Entities, Contractors, etc., for Certain Tax Exempt Projects.

Section 40-9-14.2 - Airport Authorities.

Section 40-9-15 - Alabama State Fair and Exhibit Association.

Section 40-9-16 - Property of Corporation or Association Formed for Social or Literary Advancement and Used in Connection With College or University.

Section 40-9-17 - Property Owned and Used or Held by Colleges for Certain Purposes.

Section 40-9-18 - Property of Corporation Organized for Purpose of Aiding Retired Teachers, Etc.

Section 40-9-19 - Homesteads.

Section 40-9-19.1 - Governing Body of Municipality Authorized to Exempt Homesteads of Certain Residents From Ad Valorem Property Tax Increase Imposed for Public School Purposes.

Section 40-9-20 - Certain Homes Owned by Veterans or Their Widows.

Section 40-9-21 - Principal Residences and 160 Acres Adjacent Thereto of Permanently and Totally Disabled Persons or Persons 65 Years of Age or Older Having Net Annual Federally Taxable Income of $12,000 or Less.

Section 40-9-21.1 - Verification of Eligibility by Mail for Certain Persons.

Section 40-9-21.2 - Falsely Claiming Homestead Exemption.

Section 40-9-22 - Nuclear Fuel Assemblies.

Section 40-9-23 - Corporations Organized to Establish Regional Mental Health Programs and Facilities.

Section 40-9-24 - Property Tax Relief Fund.

Section 40-9-25 - George Lindsey Celebrity Benefit, inc., Alabama Special Olympics, inc., Etc.

Section 40-9-25.1 - Magic Moments.

Section 40-9-25.2 - Habitat for Humanity Organizations and West Alabama Youth Services, Inc. (Ways).

Section 40-9-25.3 - Rainbow Omega, Inc.

Section 40-9-25.4 - Farley L. Berman Foundation, Inc.

Section 40-9-25.5 - American Bowling Congress.

Section 40-9-25.6 - Christian Children Homes, Inc.

Section 40-9-25.7 - Franklin Memorial Clinic, Inc.

Section 40-9-25.8 - Birmingham Civil Rights Institute.

Section 40-9-25.9 - Bridge, Inc.

Section 40-9-25.10 - Anniston Fellowship House, Wings of Life, Jacksonville Christian Outreach Center, Wiregrass Children's Home, Doda Parade, Lee County Humane Society, and Huntsville Emergency Medical Services.

Section 40-9-25.11 - Little Sisters of the Poor.

Section 40-9-25.12 - Service Guild of Birmingham, inc., Early Intervention Program.

Section 40-9-25.13 - Big Oak Ranch, Inc.

Section 40-9-25.14 - Barber Vintage Motorsports Museum.

Section 40-9-25.15 - Covington Baptist Association, Inc. - Christian Service Centers.

Section 40-9-25.16 - Food Banks.

Section 40-9-25.17 - Eagles' Wings, Inc.

Section 40-9-25.18 - Alabama Marine Corps League.

Section 40-9-25.19 - Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation.

Section 40-9-25.20 - Community Action Association of Alabama.

Section 40-9-25.21 - Lifesouth Community Blood Centers.

Section 40-9-25.22 - Southern Research Institute.

Section 40-9-26 - Presbyterian Apartments of Birmingham, inc., Presbyterian Homes of Decatur, inc., Shoals Presbyterian Apartments, inc., East Presbyterian Apartments, East Alabama Services for the Elderly, Inc.

Section 40-9-26.1 - Birmingham Regional Paratransit Consortium, Inc.

Section 40-9-26.2 - Twg 2021 Birmingham Foundation.

Section 40-9-26.3 - Victims of Crime and Leniency, Incorporated.

Section 40-9-27 - Prescriptions for Vitamins and Supplements Exempt From Sales Taxes.

Section 40-9-27.1 - Insulin, Insulin Syringes, and Related Items Exempt.

Section 40-9-28 - Selma-Dallas County Historic Preservation Society and Valegrande Community Center.

Section 40-9-29 - Community Health Systems, Inc. and Walker Regional Medical Center.

Section 40-9-30 - Durable Medical Equipment; Exemptions From Certain Taxes.

Section 40-9-31 - Sales by Certain Schools or School Sponsored Organizations Exempted From Sales and Use Taxes.

Section 40-9-31.1 - Alabama School of Fine Arts Foundation, inc.; Alabama High School of Mathematics and Science Foundation; Alabama School of Cyber Technology and Engineering Foundation.

Section 40-9-32 - Exemption of Shares in Corporations From Ad Valorem Tax.

Section 40-9-33 - Sales to a Contractor of Certain Personal Property to Be Incorporated Into Realty.

Section 40-9-34 - Hudson-Alpha Institute for Biotechnology.

Section 40-9-35 - Alabama Association of Rescue Squads.

Section 40-9-36 - Volunteer Fire Departments and Fire Protection Districts.

Section 40-9-37 - Military Death Benefits.

Section 40-9-38 - Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue Squads, County Volunteer Fire and Rescue Associations, Certain Volunteer Rescue Squads, and Certain Local Fire Districts.

Section 40-9-39 - Food Pantries in Talladega County Which Distribute Food for Charitable Purposes.

Section 40-9-39.1 - Sale of Certain Durable Medical Equipment, Prosthetics and Orthotics Devices, and Medical Supplies.

Section 40-9-39.2 - Birmingham Regional Paratransit Consortium, Inc. - Exemption From State Gasoline, Motor Fuel Excise Taxes, and Inspection Fees.

Section 40-9-39.3 - Birmingham Holocaust Education Center.

Section 40-9-39.4 - Specified Community Foundation Entities.