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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-62

Exemptions

Official textalison.legislature.state.al.us

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.

Last amended: Acts 1939, No. 67, p. 96; Acts 1939, No. 127, p. 170; Acts 1939, No. 155, p. 228; Code 1940, T. 51, §789; Acts 1943, No. 475, p. 439; Acts 1947, No. 304, p. 158; Acts 1949, No. 210, p. 300; Acts 1959, 2nd Ex. Sess., No. 99, p. 295, §1; Acts 1961, No. 743, p. 1060; Acts 1961, No. 818, p. 1205; Acts 1963, No. 423, p. 930; Acts 1963, No. 571, p. 1193; Acts 1965, 1st Ex. Sess., No. 227, p. 307; Acts 1965, 1st Ex. Sess., No. 245, p. 361; Acts 1965, No. 375, p. 511; Acts 1965, 2nd Ex. Sess., No. 57, p

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In this chapter (40 sections)
  1. 40-23-10 · Reports Under Oath
  2. 40-23-11 · Penalty for Failure to Make Reports or Keep Records
  3. 40-23-12 · Penalty for Willful Refusal to Make Reports or Permit…
  4. 40-23-24 · Itinerant Vendors to File Bond
  5. 40-23-25 · Person Selling Out or Quitting Business to File Return; Part…
  6. 40-23-26 · Tax to Be Added to Purchase Price; Refund Unlawful; Tax a…
  7. 40-23-27 · Violator May Be Restrained from Continuing in Business
  8. 40-23-28 · Sales Tax an Additional Tax
  9. 40-23-30 · Administration and Enforcement of Division; Appointment,…
  10. 40-23-31 · Department to Make Rules and Regulations
  11. 40-23-34 · Proceeds of Tax to Be Deposited in Treasury
  12. 40-23-35 · (Amended by 2026-392, 2026-514, Effective 9/1/26, and…
  13. 40-23-36 · Discounts
  14. 40-23-37 · Agricultural Machinery and Equipment - Tax Imposed; Rate
  15. 40-23-38 · Agricultural Machinery and Equipment - Enforcement;…
  16. 40-23-39 · Refund of Sales Taxes Paid on Certain Property Purchased in…
  17. 40-23-40 · Levy of Sales and Use Tax on Food by Counties and…
  18. 40-23-50 · Tax Levied; Collection and Enforcement
  19. 40-23-60 · Definitions
  20. 40-23-61 · Property Taxed; Persons Liable
  21. 40-23-62 · Exemptions
  22. 40-23-63 · Agricultural Machinery or Equipment - Tax Imposed; Rate; Who…
  23. 40-23-64 · Agricultural Machinery or Equipment - Enforcement;…
  24. 40-23-65 · Credit for Sales or Use Tax Paid to Another State
  25. 40-23-66 · Retail Sellers to Register and Give Information
  26. 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
  27. 40-23-68 · Seller to File Returns
  28. 40-23-74 · Extension of Time for Making Return
  29. 40-23-75 · Deposit of Security
  30. 40-23-77 · Discount; Distribution and Expenditure
  31. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  32. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
  33. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  34. 40-23-88 · Penalties
  35. 40-23-100 · Definitions
  36. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  37. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  38. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  39. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  40. 40-23-105 · Applicability of Certain Title 40 Provisions
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