Alabama § 11-44C-94.1 - Exemption Reiterated for Materials or Supplies Becoming Component Parts in Repair, Etc., of Certain Aircraft.
Full text of Alabama Code of Alabama § 11-44C-94.1 — Exemption Reiterated for Materials or Supplies Becoming Component Parts in Repair, Etc., of Certain Aircraft., with citation guidance and answers to common questions.
§ 11-44C-94.1. Exemption Reiterated for Materials or Supplies Becoming Component Parts in Repair, Etc., of Certain Aircraft.
In Class 2 municipalities, the gross proceeds of the sale or sales of materials or supplies to any person for the use in fulfilling a contract for the painting, repair, conversion, modification, or reconditioning of aircraft of 30,000 pounds gross weight or greater shall be exempt from county sales and use tax; provided, however, that the exemption herein shall only apply to those materials and supplies which enter into and become a component part of such aircraft.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 11-44C-94.1
What does Code of Alabama § 11-44C-94.1 cover?
Section 11-44C-94.1 ("Exemption Reiterated for Materials or Supplies Becoming Component Parts in Repair, Etc., of Certain Aircraft.") 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 § 11-44C-94.1?
A common citation format is "Code of Alabama § 11-44C-94.1" (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 § 11-44C-94.1 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.