(a) Each of the following charges 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: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; and 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.
Structure Code of Alabama
Chapter 3A - Barbour County Municipalities.
Section 45-3A-30.01 - Exemptions and Application of Tax.
Section 45-3A-30.02 - Payment of Taxes; Records; Penalty.
Section 45-3A-30.03 - Application and Construction of State Lodging Tax.
Section 45-3A-30.04 - Disposition of Funds.
Section 45-3A-30.05 - Application and Severability of Part.
Section 45-3A-30.06 - Costs of Collections; Remainder of Proceeds.