(a) There are exempted from the provisions of the tax levied by this subpart and from the computation of the amount of the tax levied or payable 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 subpart.
(b) Notwithstanding the aforesaid 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.
Structure Code of Alabama
Division 2 - Alabama Gulf Coast Convention and Visitors Bureau.
Section 45-2-243.20 - Bureau Established.
Section 45-2-243.21 - Programs; Contracts; Powers.
Section 45-2-243.22 - Board of Directors - Composition; Expenses.
Section 45-2-243.23 - Board of Directors - Powers and Duties.
Section 45-2-243.24 - Lodging Tax District Established.
Section 45-2-243.25 - Privilege or License Tax on Lodging.
Section 45-2-243.26 - Exemptions.
Section 45-2-243.27 - Payment and Collection of Tax.
Section 45-2-243.28 - Application of Subpart.