reglab/housing_qa huggingface dataset:
AL Code § 40-9-27 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-27 - Prescriptions for Vitamins and Supplements Exempt From Sales Taxes.

Section 40-9-27Prescriptions for vitamins and supplements exempt from sales taxes. (a) Any vitamins, minerals and dietary supplements, which are used, sold, furnished, dispensed and prescribed by any physician licensed to practice medicine, chiropractor, orthodontist, and podiatrist in the performance of his professional services shall be exempt from any city, county and state sales tax. This exemption shall apply only to vitamins, minerals, and dietary supplements dispensed by prescription by the professionals listed in this subsection. (b) The exemption provided for in subsection (a) shall be in addition to any and all exemptions from sales tax provided for in Article 1 of Chapter 23 of Title 40, Revenue and Taxation, as last amended. (Acts 1985, p. 960, No. 85-630.)
AL Code § 40-9-27.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-27.1 - Insulin, Insulin Syringes, and Related Items Exempt.

Section 40-9-27.1Insulin, insulin syringes, and related items exempt.  In addition to any other exemptions provided by law, any items used for the treatment of diabetes purchased by or on behalf of an individual pursuant to a valid prescription shall be exempt from state, county, and municipal sales and use taxes, including, but not limited, to any of the following: Insulin and insulin syringes, and any equipment, supplies, devices, chemical reagents, and any related items that may be used by a diabetic to treat diabetes or to test or monitor blood or urine. (Act 2012-309, p. 680, §1.)
AL Code § 40-9-28 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-28 - Selma-Dallas County Historic Preservation Society and Valegrande Community Center.

Section 40-9-28Selma-Dallas County Historic Preservation Society and Valegrande Community Center. All property owned by the Selma-Dallas County Historic Preservation Society and the Valegrande Community Center and used by said organizations is hereby exempted from all state, county or local ad valorem taxation and all state, county or local sales and use taxation. (Acts 1990, No. 90-566, p. 963.)
AL Code § 40-9-29 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-29 - Community Health Systems, Inc. and Walker Regional Medical Center.

Section 40-9-29Community Health Systems, Inc. and Walker Regional Medical Center. All property owned by Community Health Systems, Inc. and the Walker Regional Medical Center is hereby exempted from any state, county, and local ad valorem taxes. (Acts 1992, No. 92-603, p. 1251, §1.)
AL Code § 40-9-30 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-30 - Durable Medical Equipment; Exemptions From Certain Taxes.

Section 40-9-30Durable medical equipment; exemptions from certain taxes. (a) As used in this section, the term "durable medical equipment" means equipment which can stand repeated use, is used to serve a purpose for medical reasons, and is appropriate and suitable for use in the home. (b) Oxygen or durable medical equipment dispensed under orders from a duly licensed physician by a participating provider to a recipient of benefits under the Medicare program shall be exempt from state and local sales and use taxes. (c) A provider who rents or leases oxygen or durable medical equipment to a recipient of benefits under the Medicare or Medicaid program under orders from a duly licensed physician shall be exempt from all state and local rental and leasing taxes. (d) In addition to any other exemptions provided in subsection (b) or (c), any items used for the treatment of illness or injury or to replace all or part of a limb or internal body part purchased by or on behalf of an individual pursuant to a valid prescription and covered by and billed to Medicare, Medicaid, or a health benefit plan shall be exempt from state, county, and municipal sales, use and rental and leasing taxes, including, but not limited to, any of the following: Durable medical equipment, including repair parts and the disposable or single patient use supplies required for the use of the equipment; medical oxygen and related equipment and supplies; prosthetic and orthotic devices; and medical supplies, as defined and covered under the Medicare program, including, but not limited to, items such as catheters, catheter supplies, ostomy bags and supplies related to ostomy care, specialized wound care products, and similar items that are covered by and billed to Medicare, Medicaid, or a health benefit plan. (Acts 1993, No. 93-353, p. 548, §§1-3; Act 2014-453, p. 1685, §1.)
AL Code § 40-9-31 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-31 - Sales by Certain Schools or School Sponsored Organizations Exempted From Sales and Use Taxes.

Section 40-9-31Sales by certain schools or school sponsored organizations exempted from sales and use taxes. (a) The taxes imposed pursuant to Chapter 23 of this title, (commencing with Section 40-23-1), and any county and municipal sales and use taxes do not apply to sales by elementary or secondary schools or nonprofit elementary or secondary school-sponsored clubs and organizations or any nonprofit, elementary, or secondary school affiliated groups, such as parent-teacher organizations and booster clubs, whose membership may be composed of individuals other than students, provided the net proceeds from such sales are used solely for the benefit of the elementary or secondary school. Such nontaxable sales shall include sales resulting from agreements or contracts entered into with resident or nonresident organizations to participate in fund-raising campaigns for a percentage of the gross receipts where students act as agents or salesmen for the organizations by selling or taking orders for the sale of tangible personal property, and no one shall be required to pay sales or use taxes on such sales. (b) The Department of Revenue may make any rules and regulations necessary to carry out the intent of this section. (Acts 1996, No. 96-653, p. 1050, §1.)
AL Code § 40-9-31.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-31.1 - Alabama School of Fine Arts Foundation, inc.; Alabama High School of Mathematics and Science Foundation; Alabama School of Cyber Technology and Engineering Foundation.

Section 40-9-31.1Alabama School of Fine Arts Foundation, Inc.; Alabama High School of Mathematics and Science Foundation; Alabama School of Cyber Technology and Engineering Foundation. Notwithstanding any other provision of law, beginning January 1, 2021, the Alabama School of Fine Arts Foundation, Incorporated, the Alabama High School of Mathematics and Science Foundation, and the Alabama School of Cyber Technology and Engineering Foundation are exempted from paying any state, county, and municipal sales and use taxes. (Act 2021-130, §1.)
AL Code § 40-9-32 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-32 - Exemption of Shares in Corporations From Ad Valorem Tax.

Section 40-9-32Exemption of shares in corporations from ad valorem tax. Shares of stock in corporations or associations incorporated under the laws of this state or otherwise shall be exempt from ad valorem taxation in this state. (Act 99-665, 2nd Sp. Sess., p. 131, §8.)
AL Code § 40-9-33 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-33 - Sales to a Contractor of Certain Personal Property to Be Incorporated Into Realty.

Section 40-9-33Sales to a contractor of certain personal property to be incorporated into realty. Repealed by Act 2004-638, p. 1461, §1, effective July 1, 2004. (Act 2000-684, p. 1389, §1.)
AL Code § 40-9-35 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-35 - Alabama Association of Rescue Squads.

Section 40-9-35Alabama Association of Rescue Squads. (a) Motor fuels used by vehicles of rescue squads who are members in good standing of the Alabama Association of Rescue Squads in Alabama shall be exempt from all state and local motor fuel taxes. (b) Motor vehicles used by rescue squads who are members in good standing of the Alabama Association of Rescue Squads in Alabama shall be exempt from all tax and motor vehicle license fees. (Act 2009-660, p. 2028, §1.)
AL Code § 40-9-36 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-36 - Volunteer Fire Departments and Fire Protection Districts.

Section 40-9-36Volunteer fire departments and fire protection districts. Vehicles owned and operated by volunteer fire departments and fire protection districts in Alabama shall be exempt from all state and local motor fuel taxes. (Act 2009-717, p. 2115, §1.)
AL Code § 40-9-37 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-37 - Military Death Benefits.

Section 40-9-37Military death benefits. (a) This section shall be known and may be cited as the Jason Barfield Act. (b) Any payment made by the United States Department of Defense as a result of the death of a member of the Armed Forces of the United States who has been killed in action in a United States Department of Defense designated combat zone and was a resident of the State of Alabama at the time of his or her death shall be exempt from Alabama income tax during the taxable year in which the individual is declared deceased by the Armed Forces. Any income earned by the spouse of a member of the Armed Forces of the United States who has been killed in action in a United States Department of Defense designated combat zone shall be exempt from Alabama income tax during the taxable year in which the individual is declared deceased by the Armed Forces. (c) In any case where income tax has been paid upon any income exempt pursuant to subsection (b), the tax monies shall be refunded to the person or personal representative of the person. The refund shall be made by the Department of Revenue.  (d) This section shall have retroactive effect to January 1, 2011. (e) The provisions of this section shall be liberally construed to accomplish its purpose and the statute of limitations with respect to refunds of income taxes shall not apply to taxpayers covered by this section. (Act 2012-486, p. 1399, §§1, 2.)
AL Code § 40-9-38 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-38 - Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue Squads, County Volunteer Fire and Rescue Associations, Certain Volunteer Rescue Squads, and Certain Local Fire Districts.

Section 40-9-38Alabama Association of Volunteer Fire Departments, Alabama Association of Rescue Squads, county volunteer fire and rescue associations, certain volunteer rescue squads, and certain local fire districts. The Alabama Association of Volunteer Fire Departments, county volunteer fire associations, the Alabama Association of Rescue Squads, Incorporated, all volunteer rescue squads that are members of the Alabama Association of Rescue Squads, all county volunteer rescue associations, and all local fire districts that are not under the auspices of their county commission are exempt from any state, county, and local sales and use taxes and ad valorem taxes. (Act 2012-544, p. 1613, §1.)
AL Code § 40-9-39 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-39 - Food Pantries in Talladega County Which Distribute Food for Charitable Purposes.

Section 40-9-39Food pantries in Talladega County which distribute food for charitable purposes. (a) For the purposes of this section, a food pantry is a charitable, nonprofit organization which collects, purchases, or otherwise accumulates food and food related items for distribution without any charge for charitable purposes. (b) A food pantry in Talladega County is exempt from all state, county, and municipal sales and use taxes on the purchase or distribution of food and food related items for charitable purposes provided the food pantry has been granted status as a tax exempt organization under Section 501(c)(3) of the federal Internal Revenue Code and provided it pays no person any salary or expenses for the performance of any duties related to its charitable operations. (Act 2013-442, p. 1761, §1.)
AL Code § 40-9-39.1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-39.1 - Sale of Certain Durable Medical Equipment, Prosthetics and Orthotics Devices, and Medical Supplies.

Section 40-9-39.1Sale of certain durable medical equipment, prosthetics and orthotics devices, and medical supplies. Repealed by Act 2014-453, §2, effective August 1, 2014. (Act 2013-443, p. 1761, §1.)
AL Code § 40-9-39.2 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-39.2 - Birmingham Regional Paratransit Consortium, Inc. - Exemption From State Gasoline, Motor Fuel Excise Taxes, and Inspection Fees.

Section 40-9-39.2Birmingham Regional Paratransit Consortium, Inc. - Exemption from state gasoline, motor fuel excise taxes, and inspection fees. The Birmingham Regional Paratransit Consortium, Inc., doing business as ClasTran, is exempt from state gasoline, motor fuel excise taxes, and inspection fees. The Birmingham Regional Paratransit Consortium, Inc., shall pay the appropriate tax at the time purchases are made, and the amount of tax shall be refunded by the Department of Revenue pursuant to the procedures for refunds provided in Chapter 2A. Any refunds granted pursuant to this exemption shall be subject to the provisions of paragraph (b)(2)a. of Section 40-1-44. (Act 2021-374, §1.)
AL Code § 40-9-39.3 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-39.3 - Birmingham Holocaust Education Center.

Section 40-9-39.3Birmingham Holocaust Education Center. (a) The Birmingham Holocaust Education Center is exempt from paying any state, county, and municipal sales and use taxes associated with any and all capital expenditures. (b) The exemption provided pursuant to subsection (a) shall be available until December 31, 2023. (c) The Birmingham Holocaust Education Center shall report annually to the Department of Revenue on the sales for which the exemption is granted. The Department of Revenue shall prescribe the format of such annual report. (Act 2021-374, §2.)
AL Code § 40-9-39.4 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 1 - General Provisions.|Section 40-9-39.4 - Specified Community Foundation Entities.

Section 40-9-39.4Specified community foundation entities. (a) All of the following community foundation entities are exempted from paying any state, county, and municipal sales and use taxes: (1) The Community Foundation of South Alabama. (2) The Community Foundation of West Alabama. (3) The Black Belt Community Foundation. (4) The Community Foundation of Northeast Alabama. (5) The Community Foundation of Greater Birmingham. (6) The Community Foundation of Greater Huntsville. (7) The Community Foundation of Greater Decatur. (8) The Limestone Area Community Foundation. (9) The Central Alabama Community Foundation. (10) The Community Foundation of East Alabama.  (11) The Walker Area Community Foundation. (b) Each entity listed in subsection (a) shall file an annual informational report in a manner as prescribed by the Department of Revenue. The information on such reports shall be consistent with the information required by the Department of Revenue pursuant to Section 40-9-61, and rules adopted thereunder. Information provided pursuant to this section is exempted from the confidentiality provisions of Section 40-2A-10, and shall be provided by the Department of Revenue to the Legislative Services Agency, Fiscal Division on an annual basis. (c) The sales and use tax exemption authorized under this section shall be effective January 1, 2022, for the 2022 tax year and shall continue through the 2026 tax year, unless extended by an act of the Legislature. (Act 2021-374, §3.)
AL Code § 40-9-61 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9 - Exemptions From Taxation and Licenses.|Article 3 - Certificate of Exemption.|Section 40-9-61 - Information Reports to Be Filed by Persons or Companies Exempt From Sales, Use, and Lodging Taxes.

Section 40-9-61Information reports to be filed by persons or companies exempt from sales, use, and lodging taxes. (a) All persons or companies, other than governmental entities as defined in Section 40-9-60, exempt from the payment of Alabama sales, use, and lodgings tax, regardless of the type of transaction or whether the tangible personal property is subject to sales and use tax, or whether the accommodations are subject to lodgings tax, may be required to file an information report in a manner as prescribed by the Department of Revenue. (b) Any person or company that does not comply with the reporting requirements of this article and any rules promulgated thereunder, may be barred from the use of any certificate of exemption for up to six months for the first offense and one year for the second offense. On the third offense, the person or company shall be barred from the use of any certificate of exemption until the time as the person or company is authorized to obtain a certificate of exemption pursuant to a joint resolution by the Legislature. (Act 2015-534, 1st Sp. Sess., §2.)
AL Code § 40-9F-1 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9F - Rehabilitation of Historic Structures.|Article 1|Section 40-9F-1 - Applicability.

Section 40-9F-1Applicability. This chapter shall apply to qualified structures throughout the State of Alabama. (Act 2013-241, p. 579, §1.)
AL Code § 40-9F-5 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9F - Rehabilitation of Historic Structures.|Article 1|Section 40-9F-5 - Recapture of Credits; Assessment.

Section 40-9F-5Recapture of credits; assessment. (a) Recapture of any of the credit shall apply against the taxpayer who utilizes the credit, and any required adjustments to basis due to recapture, shall be governed by Section 50 of the Internal Revenue Code. (b) In the taxable year the certified rehabilitation is placed in service for any structure for which a tax credit has been issued, the commission shall provide notice of the certified rehabilitation and a copy of the appraisal provided by the owner to the taxing authority responsible for the assessment of ad valorem taxes. Upon notification, the taxing authority responsible for the assessment of ad valorem taxes shall complete a new assessment for the structure to be used in the assessment of ad valorem taxes for the tax year in which the certified rehabilitation was placed in service. (Act 2013-241, p. 579, §5; Act 2014-452, p. 1679, §1.)
AL Code § 40-9F-6 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9F - Rehabilitation of Historic Structures.|Article 1|Section 40-9F-6 - Appeals.

Section 40-9F-6Appeals.  Owners or their duly authorized representatives may appeal any state official decision, including all preliminary or final reservations, approvals, and denials, made by the commission or the department with regard to an application and rehabilitation plan submitted under Section 40-9F-3, in accordance with the Alabama Administrative Procedure Act contained in Chapter 22 of Title 41. Appeals shall constitute an administrative review of the decision appealed from and shall not be conducted as an adjudicative proceeding. Appeals shall be submitted within 30 days of receipt by the owner or the owner's duly authorized representative of the decision that is the subject of the appeal. (Act 2013-241, p. 579, §6.)
AL Code § 40-9F-7 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9F - Rehabilitation of Historic Structures.|Article 1|Section 40-9F-7 - Limitations.

Section 40-9F-7Limitations. The tax credits authorized by this chapter for the substantial rehabilitation of qualified structures shall not be available to owners of qualified structures that submit an application and rehabilitation plan after May 15, 2016. No action or inaction on the part of the Legislature shall reduce or suspend the tax credits authorized by this chapter in any past or future calendar year with respect to a qualified structure if the owner thereof submits an application and rehabilitation plan with the commission and the commission reserves an allocation for a tax credit on or prior to May 15, 2016, even if the qualified structure is placed into service after May 15, 2016, and shall not affect the owner of a qualified structure if the commission has reserved an allocation for a tax credit on or prior to May 15, 2016. (Act 2013-241, p. 579, §7.)
AL Code § 40-9F-8 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9F - Rehabilitation of Historic Structures.|Article 1|Section 40-9F-8 - Rules and Regulations; Timing of Applications and Credits.

Section 40-9F-8Rules and regulations; timing of applications and credits. The commission shall promulgate by September 1, 2013, any and all rules and regulations necessary to implement the provisions of this chapter. Applications for the reservation of tax credits shall be accepted beginning October 1, 2013, but no tax credit may be credited prior to the taxpayer's return for the taxable year 2014. (Act 2013-241, p. 579, §8.)
AL Code § 40-9F-30 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9F - Rehabilitation of Historic Structures.|Article 2 - Tax Credit for Historic Structures.|Section 40-9F-30 - Applicability.

Section 40-9F-30Applicability. This article shall apply to qualified structures throughout the State of Alabama. (Act 2017-380, §1.)
AL Code § 40-9F-34 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 9F - Rehabilitation of Historic Structures.|Article 2 - Tax Credit for Historic Structures.|Section 40-9F-34 - Recapture of Tax Credits; Assessment.

Section 40-9F-34Recapture of tax credits; assessment. (a) Recapture of any of the credit shall apply against the taxpayer who utilizes the credit, and any required adjustments to basis due to recapture, shall be governed by Section 50 of the Internal Revenue Code.  (b) In the taxable year the certified rehabilitation is placed in service for any structure for which a tax credit has been issued, the commission shall provide notice of the certified rehabilitation and a copy of the appraisal provided by the owner to the taxing authority responsible for the assessment of ad valorem taxes. Upon notification, the taxing authority responsible for the assessment of ad valorem taxes shall complete a new assessment for the structure to be used in the assessment of ad valorem taxes for the tax year in which the certified rehabilitation was placed in service. (Act 2017-380, §5.)