Alabama § 2-7A-7 - Exemption from Certain State, County, and Municipal Taxes; Rebates; Revenue Sharing Agreements.
Full text of Alabama Code of Alabama § 2-7A-7 — Exemption from Certain State, County, and Municipal Taxes; Rebates; Revenue Sharing Agreements., with citation guidance and answers to common questions.
§ 2-7A-7. Exemption from Certain State, County, and Municipal Taxes; Rebates; Revenue Sharing Agreements.
(a) The Agriculture Exhibition Center Corporation, as a governmental entity, is exempt from the payment of all state, county, and municipal sales and use taxes. The corporation and its contractors shall be granted a certificate of exemption from sales and use taxes by the Department of Revenue as provided by Sections 40-9-14.1 and 40-9-60, or other general law.
(b)(1) Any county or municipal sales and use tax proceeds that are collected by the corporation; a joint venture of the corporation, including a public or private venture of the corporation; or a lessee of the corporation or a joint venture of the corporation, and remitted to a local taxing authority is rebated by that local taxing authority to the corporation.
(2) The county commission of the county in which the Alabama Farm Center is located, at the time of the formation of the corporation, may opt-out of the requirement to rebate sales taxes collected by a private entity, joint venture partner, or public-private partnership.
(3) The corporation may enter into revenue sharing agreements with the county commission of the county in which the center will be located and municipalities therein to share any tax revenue generated by the corporation outside of the operational area outlined in the corporation’s articles of incorporation.
(c) The corporation is exempt from paying all state, county, and local ad valorem taxes.
(d) The corporation is exempt from paying any other taxes levied by a county, municipality, or other political subdivision of this state, including, but not limited to, license and excise taxes imposed relating to the privilege of engaging in any activities in which the corporation may engage.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 2-7A-7
What does Code of Alabama § 2-7A-7 cover?
Section 2-7A-7 ("Exemption from Certain State, County, and Municipal Taxes; Rebates; Revenue Sharing Agreements.") is part of the Code of Alabama, the codified statutory law of Alabama. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Alabama § 2-7A-7?
A common citation format is "Code of Alabama § 2-7A-7" (Alabama). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Alabama law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Alabama official source linked on this page or consult a licensed Alabama attorney.
How does Alabama § 2-7A-7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Alabama can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Alabama.