Ala. Code § 40-23-62 — Exemptions

The storage, use, or other consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this article:
(1) Property, on which the sales tax imposed by Article 1 of this chapter is paid by the consumer to a person licensed under Article 1 of this chapter.
(2) Tangible personal property, not to be used in the performance of a contract, brought into this state by a nonresident for his or her own storage, use, or consumption while temporarily within this state.
(3) In addition to the exemptions provided in subdivisions (1) and (2), all exemptions enumerated in Division 1 of Article 1 of this chapter are incorporated by reference in this section.
(4) The storage, use, or other consumption in this state of religious magazines and publications. For the purpose of this subdivision the words “religious magazines and publications” shall be construed to mean printed or illustrated lessons, notes, and explanations distributed by churches or other religious organizations free of charge to pupils or students in Sunday schools, Bible classes, or other educational facilities established and maintained by churches or similar religious organizations in this state.