Alabama § 45-55-242.01 - Exemptions.
Full text of Alabama Code of Alabama § 45-55-242.01 — Exemptions., with citation guidance and answers to common questions.
§ 45-55-242.01. Exemptions.
(a) There are exempted from the tax levied by this part and from the computation of the amount of the tax levied or payable all of the following charges for property sold or services furnished which are required to be included in the tax levied by the State Sales Tax Act; and charges for the rental of rooms, lodgings, or accommodations to a person for a period of 28 continuous days or more pursuant to the exemption provision of Alabama’s transient occupancy tax, Section 40–26–1. A subsequent amendment or change to the Alabama transient occupancy tax shall also have the effect of similarly changing the exemption provision of this part.
(b) Notwithstanding this section, the tax shall not apply to the rental of living accommodations which are intended primarily for rental to persons as their principal or permanent place of residence.
Frequently Asked Questions About Alabama § 45-55-242.01
What does Code of Alabama § 45-55-242.01 cover?
Section 45-55-242.01 ("Exemptions.") 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 § 45-55-242.01?
A common citation format is "Code of Alabama § 45-55-242.01" (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 § 45-55-242.01 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.