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2021 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 9 - Exemptions From Taxation and Licenses.
Article 1 - General Provisions.
Section 40-9-14.2 - Airport Authorities.
Universal Citation: AL Code § 40-9-14.2 (2021)
Section 40-9-14.2
Airport authorities.
Notwithstanding any other provision of law, beginning January 1, 2020, all airport authorities established pursuant to Chapter 3 of Title 4 or by local law and contracts entered into by airport authorities on or after January 1, 2020, are exempted from paying any state, county, and municipal sales and use tax.
(Act 2021-298, §1.)
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