Taxation; exemption for certain air carriers
Relating to sales tax; to amend Section 40-23-4, as amended by Acts 2022-291, 2022-293, and 2022-373, 2022 Regular Session, Code of Alabama 1975, to revise the sales tax exemption for certain aircraft parts, components, and systems; to remove the provisions regarding military and transport aircraft; and to remove the provision that aircraft must be registered in another state.
Relating to sales tax exemptions; to amend Section 40-23-4, Code of Alabama 1975, as last amended by Act 2022-199, Act 2022-291, Act 2022-293, and Act 2022-373, 2022 Regular Session, to exempt from sales tax the gross proceeds from the sale of materials to be used as fencing in agriculture livestock applications.
Relating to sales tax exemptions; to amend Section 40-23-4, Code of Alabama 1975, as last amended by Acts 2022-199, 2022-291, 2022-293, and 2022-373, 2022 Regular Session, to exempt from sales tax the gross proceeds from the sale of materials to be used as fencing in agriculture livestock applications.
Taxation, sales tax exemptions, sales and use tax exemption provided for purchases of hearing instruments, including hearing aids.
Relating to sales and use tax; to amend Section 40-23-4, as amended by Acts Act 2022-199, 2022-291, 2022-293, and 2022-373 of the 2022 Regular Session, Code of Alabama 1975, to exempt the purchase of gun safes and gun safety devices from sales and use tax.
To amend Section 40-23-4, as last amended by Act 2022-291, Act 2022-293, Act 2022-373, and Act 2022-199, Code of Alabama 1975, relating to sales tax exemptions; to provide for a sales and use tax exemption for certain purchases of diapers; to provide for a sales and use tax exemption for certain purchases of menstrual hygiene products; to provide for definitions; and to provide for rulemaking authority.
Relating to sales and use tax; to establish the Alabama Broadband Investment Maximization Act; to amend Section 40-23-4, Code of Alabama 1975, to exempt the purchase of broadband equipment and supplies from sales and use tax.