Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 9 - Exemptions From Taxation and Licenses.

Section 40-9-2 - Claim of Exemption of Homestead and Household and Kitchen Furniture in Certain Counties. - Any person who is entitled to a homestead exemption under...

Section 40-9-3 - Peanuts and Pecans Stored in Licensed Warehouses. - In addition to the persons and property exempt from ad...

Section 40-9-4 - Products or Materials Used in Textile Manufacture. - In addition to the persons and property exempt from ad...

Section 40-9-5 - Manufacturers of Calcium Cyanamide, Aluminum or Aluminum Products. - All factories and manufacture plants manufacturing calcium cyanamide (lime nitrogen),...

Section 40-9-6 - Personal Property Stored for Shipment Outside of State. - (a) In addition to the persons and property exempt from...

Section 40-9-7 - Personal Property Held by Warehouseman for Distribution. - (a) Personal property manufactured, compounded or processed remaining the property...

Section 40-9-8 - Artesian Wells Leased to Municipalities. - The capital stock and physical property of all corporations and...

Section 40-9-9 - y.m.c.a. - All Young Men's Christian Associations and all real and personal...

Section 40-9-10 - y.w.c.a. - All Young Women's Christian Associations, and all real and personal...

Section 40-9-11 - y.w.c.o. - All Young Women's Christian Organizations, and all real and personal...

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. - (a) The National Foundation's Alabama Field Offices, all Young Men's...

Section 40-9-12.1 - United Appeal Fund Organizations and Supported Charities. - (a) United appeal fund organizations and supported charities that otherwise...

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. - (a) All volunteer fire departments in this state, and all...

Section 40-9-14 - Property Used for Public Purposes. - Lands in the purchase of which any municipality of the...

Section 40-9-14.1 - Certificates of Exemption to Governmental Entities, Contractors, etc., for Certain Tax Exempt Projects. - (a) For the purposes of this section, the term governmental...

Section 40-9-14.2 - Airport Authorities. - Notwithstanding any other provision of law, beginning January 1, 2020,...

Section 40-9-15 - Alabama State Fair and Exhibit Association. - The Alabama State Fair and Exhibit Association and all persons,...

Section 40-9-16 - Property of Corporation or Association Formed for Social or Literary Advancement and Used in Connection With College or University. - The property of corporations or associations formed and organized in...

Section 40-9-17 - Property Owned and Used or Held by Colleges for Certain Purposes. - All property owned and used by a college for the...

Section 40-9-18 - Property of Corporation Organized for Purpose of Aiding Retired Teachers, Etc. - (a) There shall be exempted from any and all state,...

Section 40-9-19 - Homesteads. - (a)(1) Homesteads, as defined by the Constitution and laws of...

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. - (a) The governing body of any municipality may, upon the...

Section 40-9-20 - Certain Homes Owned by Veterans or Their Widows. - The home of any veteran which is or was acquired...

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. - (a) In addition to the persons and property exempt from...

Section 40-9-21.1 - Verification of Eligibility by Mail for Certain Persons. - (a) Any person who qualifies for the homestead exemption in...

Section 40-9-21.2 - Falsely Claiming Homestead Exemption. - (a) Any person who knowingly and willfully gives false information...

Section 40-9-22 - Nuclear Fuel Assemblies. - All nuclear fuel assemblies, together with the nuclear materials contained...

Section 40-9-23 - Corporations Organized to Establish Regional Mental Health Programs and Facilities. - All corporations organized for the purpose of establishing regional mental...

Section 40-9-24 - Property Tax Relief Fund. - There is hereby set up in the Treasury a Property...

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

Section 40-9-25.1 - Magic Moments. - Magic Moments, Inc., is exempted from paying any state, county,...

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

Section 40-9-25.3 - Rainbow Omega, Inc. - The Rainbow Omega, Inc., is exempted from paying any state,...

Section 40-9-25.4 - Farley L. Berman Foundation, Inc. - All property owned by the Farley L. Berman Foundation, Inc.,...

Section 40-9-25.5 - American Bowling Congress. - The American Bowling Congress or any predecessor organization or entity...

Section 40-9-25.6 - Christian Children Homes, Inc. - The Christian Children Homes, Inc., is exempted from paying any...

Section 40-9-25.7 - Franklin Memorial Clinic, Inc. - The Franklin Memorial Clinic, Inc., is exempted from paying any...

Section 40-9-25.8 - Birmingham Civil Rights Institute. - The Birmingham Civil Rights Institute, Inc., a nonprofit corporation organized...

Section 40-9-25.9 - Bridge, Inc. - The Bridge, Incorporated, is exempted from paying any state, county,...

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. - The Anniston Fellowship House, Inc., the Wings of Life, Inc.,...

Section 40-9-25.11 - Little Sisters of the Poor. - The Little Sisters of the Poor is exempted from paying...

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

Section 40-9-25.13 - Big Oak Ranch, Inc. - The Big Oak Ranch, Incorporated, Administrative Office in Springville, Alabama,...

Section 40-9-25.14 - Barber Vintage Motorsports Museum. - (a) The Barber Vintage Motorsports Museum, hereinafter referred to as...

Section 40-9-25.15 - Covington Baptist Association, Inc. - Christian Service Centers. - The Christian Service Centers of Covington Baptist Association, Incorporated, are...

Section 40-9-25.16 - Food Banks. - (a) All food banks within the state are hereby exempted...

Section 40-9-25.17 - Eagles' Wings, Inc. - Eagles' Wings, Incorporated, is exempted from paying or collecting any...

Section 40-9-25.18 - Alabama Marine Corps League. - The Alabama Marine Corps League is exempted from paying or...

Section 40-9-25.19 - Lurleen B. Wallace Community College Foundation and Calhoun Community College Foundation. - (a) All property owned by the Lurleen B. Wallace Community...

Section 40-9-25.20 - Community Action Association of Alabama. - The Community Action Association of Alabama and its member agencies...

Section 40-9-25.21 - Lifesouth Community Blood Centers. - LifeSouth Community Blood Centers are exempted from paying or collecting...

Section 40-9-25.22 - Southern Research Institute. - (a) The Southern Research Institute is exempted from paying any...

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. - The Presbyterian Apartments of Birmingham, Inc., the Presbyterian Homes of...

Section 40-9-26.1 - Birmingham Regional Paratransit Consortium, Inc. - The Birmingham Regional Paratransit Consortium, Inc., doing business as ClasTran,...

Section 40-9-26.2 - Twg 2021 Birmingham Foundation. - TWG 2021 Birmingham Foundation, an Alabama nonprofit corporation, is exempted...

Section 40-9-26.3 - Victims of Crime and Leniency, Incorporated. - The Victims of Crime and Leniency, Incorporated, is exempted from...

Section 40-9-27 - Prescriptions for Vitamins and Supplements Exempt From Sales Taxes. - (a) Any vitamins, minerals and dietary supplements, which are used,...

Section 40-9-27.1 - Insulin, Insulin Syringes, and Related Items Exempt. - In addition to any other exemptions provided by law, any...

Section 40-9-28 - Selma-Dallas County Historic Preservation Society and Valegrande Community Center. - All property owned by the Selma-Dallas County Historic Preservation Society...

Section 40-9-29 - Community Health Systems, Inc. and Walker Regional Medical Center. - All property owned by Community Health Systems, Inc. and the...

Section 40-9-30 - Durable Medical Equipment; Exemptions From Certain Taxes. - (a) As used in this section, the term "durable medical...

Section 40-9-31 - Sales by Certain Schools or School Sponsored Organizations Exempted From Sales and Use Taxes. - (a) The taxes imposed pursuant to Chapter 23 of this...

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. - Notwithstanding any other provision of law, beginning January 1, 2021,...

Section 40-9-32 - Exemption of Shares in Corporations From Ad Valorem Tax. - Shares of stock in corporations or associations incorporated under the...

Section 40-9-33 - Sales to a Contractor of Certain Personal Property to Be Incorporated Into Realty. - Repealed by Act 2004-638, p. 1461, §1, effective July 1,...

Section 40-9-34 - Hudson-Alpha Institute for Biotechnology. - (a) The following is hereby found and declared by the...

Section 40-9-35 - Alabama Association of Rescue Squads. - (a) Motor fuels used by vehicles of rescue squads who...

Section 40-9-36 - Volunteer Fire Departments and Fire Protection Districts. - Vehicles owned and operated by volunteer fire departments and fire...

Section 40-9-37 - Military Death Benefits. - (a) This section shall be known and may be cited...

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. - The Alabama Association of Volunteer Fire Departments, county volunteer fire...

Section 40-9-39 - Food Pantries in Talladega County Which Distribute Food for Charitable Purposes. - (a) For the purposes of this section, a food pantry...

Section 40-9-39.1 - Sale of Certain Durable Medical Equipment, Prosthetics and Orthotics Devices, and Medical Supplies. - Repealed by Act 2014-453, §2, effective August 1, 2014.

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

Section 40-9-39.3 - Birmingham Holocaust Education Center. - (a) The Birmingham Holocaust Education Center is exempt from paying...

Section 40-9-39.4 - Specified Community Foundation Entities. - (a) All of the following community foundation entities are exempted...

Article 3 - Certificate of Exemption.

Section 40-9-60 - Certificates of Exemption for Persons or Companies Exempt From Sales, Use, and Lodging Taxes. - (a) All persons or companies, including, but not limited to,...

Section 40-9-61 - Information Reports to Be Filed by Persons or Companies Exempt From Sales, Use, and Lodging Taxes. - THIS SECTION WAS AMENDED BY ACT 2022-373 IN THE 2022...

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Code of Alabama Title 40 - Revenue and Taxation. Chapter 9 - Exemptions From Taxation and Licenses.

Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 9 - Exemptions From Taxation and Licenses.