Sales/Use/Indirect:
Alabama: New Law Imposes Some Limits on Local Sales and Use Tax Exemption Enactments or Amendments
H.B. 191, signed by gov. 5/6/25. Effective immediately, new Alabama sales and use tax law establishes conditions for exemption of Alabama county or municipal sales and use tax by providing that “any law that enacts or amends a sales and use tax exemption shall apply only to state sales and use taxes and shall not apply to county or municipal sales and use taxes” unless certain conditions are met at the local level where the Alabama localities affirmatively approve the exemption through a formal resolution or ordinance. Please contact us with any questions.
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