Ala. Code § 40-9-25.24 — Section 40-9-25.24

(a) The Alabama Judicial College Education Fund is exempt from paying state sales and use taxes.
(b) Any county or municipality may exempt this entity from the payment of county or municipal sales and use taxes in accordance with Section 40-23-4.01.
(c) The exemption provided by this section is effective September 1, 2026, through August 31, 2031.