(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 Alabama's transient occupancy tax, Section 40-26-1. A subsequent amendment or change to the Alabama transient occupancy tax 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 or to bed and breakfast accommodations which are furnished to transients for a consideration.
Structure Code of Alabama
Division 1 - 1997 Lodging Tax.
Section 45-10-243 - Lodging Tax Levied.
Section 45-10-243.01 - Exemptions.
Section 45-10-243.02 - Monthly Report; Payment of Tax; Records; Penalties.
Section 45-10-243.03 - Application of State Statutes.
Section 45-10-243.04 - Deposit of Proceeds.
Section 45-10-243.05 - Commerce Clause.
Section 45-10-243.06 - Deduction of Cost of Making Collections.