Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-23-4.5 — Products Processed or Produced Under Chapter 2A of Title 20 Excluded from the Producer Value Added Sales and Use Tax Exemption
The producer value added agricultural product exemption provided in Section 40-23-1 and 40-23-4, shall not apply to products processed or produced under Chapter 2A of Title 20.
Source: official text