Relating to taxation; to amend Section 40-23-4, Code of Alabama 1975, to exempt the purchase of a general aviation aircraft and any machinery or equipment installed on a general aviation aircraft from sales and use tax in certain circumstances.
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.
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.
Taxation; exemption for certain air carriers
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 exemptions from ad valorem taxation; to amend Section 40-9-1, as last amended by Act 2022-199 of the 2022 Regular Session, Code of Alabama 1975; to exempt certain aircraft from ad valorem taxation.