Alabama § 40-23-4.9 - Exemption for Sale of Certain Aircraft.
Full text of Alabama Code of Alabama § 40-23-4.9 — Exemption for Sale of Certain Aircraft., with citation guidance and answers to common questions.
§ 40-23-4.9. Exemption for Sale of Certain Aircraft.
(a) The gross receipts from the sale of aircraft delivered in this state and used, or to be used, by certified or licensed air carriers, so long as the aircraft will not be hubbed in Alabama, are exempt from the state sales and use taxes provided for in Sections 40-23-2 and 40-23-61.
(1) Under this section, an aircraft shall be considered not permanently domiciled in Alabama if either of the following non-exclusive conditions are true:
a. The hanger, airstrip, or other housing unit in which the aircraft is primarily based, departs from, and returns to in its normal operation is located outside of Alabama; or
b. The purchaser’s headquarters are not in Alabama on the date of purchase and the aircraft will be operated by either: (i) a certificated air carrier holding a certificate of public convenience under 49 U.S.C. § 40102; or (ii) a foreign air carrier or intrastate air carrier, as defined by 49 U.S.C. § 40102.
(b) The exemption provided in this section shall not apply to county or municipal sales or use taxes unless approved by resolution or ordinance adopted by the local governing body.
(c) The exemption provided pursuant to this section shall be available from September 1, 2025, to August 31, 2030.
Source: official Alabama text · Last verified 2026-08-27
Frequently Asked Questions About Alabama § 40-23-4.9
What does Code of Alabama § 40-23-4.9 cover?
Section 40-23-4.9 ("Exemption for Sale 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 § 40-23-4.9?
A common citation format is "Code of Alabama § 40-23-4.9" (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 § 40-23-4.9 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.