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2020 Code of Alabama
Title 11 - Counties and Municipal Corporations.
Title 1 - Provisions Applicable to Counties Only.
Chapter 20 - Promotion of Industry and Trade.
Article 3 - Agricultural Authorities for Advancement of Humanities
Section 11-20-81 - Exemption From Certain Taxes.
Universal Citation: AL Code § 11-20-81 (2020)
Section 11-20-81
Exemption from certain taxes.
(a) An agriculture authority is exempt from the payment of all state, county, and municipal sales and use taxes.
(b) Any county or municipal sales and use tax proceeds that are collected by an agriculture authority and remitted to a local taxing authority shall be rebated by that local taxing authority to the agriculture authority.
(c) An agriculture authority is exempt from paying all state, county, and local ad valorem taxes.
(Act 2017-246, §12.)
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