Code of Alabama - Title 45: Local Laws - Section 45-39-244.01 - Exemptions

Section 45-39-244.01 - Exemptions.

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 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.

(Act 86-411, p. 599, §2.)

Last modified: May 3, 2021