Section 40-23-62 - ExemptionsThe storage, use, or other consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this article:
(1) Property, on which the sales tax imposed by the provisions of Article 1 of this chapter is paid by the consumer to a person licensed under the provisions of Article 1 of this chapter.(2) Tangible personal property, not to be used in the performance of a contract, brought into this state by a nonresident thereof for his or her own storage, use, or consumption while temporarily within this state.(3) In addition to the exemptions provided in subdivisions (1) and (2), all exemptions enumerated in Sections 40-23-4(a) and 40-23-4.1 are incorporated by reference in this section.(4) The storage, use, or other consumption in this state of religious magazines and publications. For the purpose of this subdivision the words "religious magazines and publications" shall be construed to mean printed or illustrated lessons, notes and explanations distributed by churches or other religious organizations free of charge to pupils or students in Sunday schools, Bible classes or other educational facilities established and maintained by churches or similar religious organizations in this state.Ala. Code § 40-23-62 (1975)
Amended by Act 2018-164,§ 1, eff. 6/1/2018.Amended by Act 2017-397,§ 1, eff. 5/26/2017.Amended by Act 2014-325,§ 1, eff. 4/8/2014.Amended by Act 2013-196,§ 2, eff. 5/8/2013, retroactive to 10/1/2012.Amended by Act 2013-200,§ 1, eff. 5/8/2013, retroactive to 10/1/2012.Amended by Act 2012-395,§ 1, eff. 8/1/2012.Acts 1939, No. 67, p. 96; Acts 1939, No. 127, p. 170; Acts 1939, No. 155, p. 228; Code 1940, T. 51, §789; Acts 1943, No. 475, p. 439; Acts 1947, No. 304, p. 158; Acts 1949, No. 210, p. 300; Acts 1959, 2nd Ex. Sess., No. 99, p. 295, §1; Acts 1961, No. 743, p. 1060; Acts 1961, No. 818, p. 1205; Acts 1963, No. 423, p. 930; Acts 1963, No. 571, p. 1193; Acts 1965, 1st Ex. Sess., No. 227, p. 307; Acts 1965, 1st Ex. Sess., No. 245, p. 361; Acts 1965, No. 375, p. 511; Acts 1965, 2nd Ex. Sess., No. 57, p. 83; Acts 1965, 2nd Ex. Sess., No. 123, p. 171; Acts 1966, Ex. Sess., No. 419, p. 564; Acts 1969, No. 1141, p. 2134; Acts 1970, Ex. Sess., No. 16, p. 2616; Acts 1970, Ex. Sess., No. 18, p. 2617; Acts 1971, 3rd Ex. Sess., No. 176, p. 4435, §§1-3; Acts 1973, No. 1171, p. 1976; Acts 1976, No. 505, p. 632; Acts 1983, No. 83-576, p. 895, §2; Acts 1986, No. 86-214, p. 282, §8; Acts 1987, No. 87-742, p. 1439, §1; Acts 1991, No. 91-546, p. 988, §1; Acts 1996, No. 96-544, p. 762, §1; Acts 1997, No. 97-301, p. 522, §1; Act 2001-975, 3rd Sp. Sess., p. 908, §6; Act 2009-144, p. 268, §12; Act 2010-514, p. 848, §1.