There are exempted from the tax levied by this article and from the computation of the amount of the tax levied or payable hereunder 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.
Structure Code of Alabama
Section 45-41-242 - Levy of Tax.
Section 45-41-242.01 - Exemptions.
Section 45-41-242.02 - Monthly Report; Recordkeeping; Failure to Pay.
Section 45-41-242.03 - Application of State Statutes.
Section 45-41-242.04 - Severability.
Section 45-41-242.05 - Cost of Collection.
Section 45-41-242.06 - Auburn-Opelika Convention and Visitors Bureau.