Ala. Code § 40-9-14.2
Current with legislation from 2024 effective through May 17, 2024.
Notwithstanding any other provision of law, beginning January 1, 2020, all airport authorities established pursuant to Chapter 3 of Title 4 or by local law and contracts entered into by airport authorities on or after January 1, 2020, are exempted from paying any state, county, and municipal sales and use tax.
Ala. Code § 40-9-14.2 (1975)