Section 40-9-39.3 - Exemption of the Birmingham Holocaust Education Center(a) The Birmingham Holocaust Education Center is exempt from paying any state, county, and municipal sales and use taxes associated with any and all capital expenditures.(b) The exemption provided pursuant to subsection (a) shall be available until December 31, 2023.(c) The Birmingham Holocaust Education Center shall report annually to the Department of Revenue on the sales for which the exemption is granted. The Department of Revenue shall prescribe the format of such annual report.Ala. Code § 40-9-39.3 (1975)
Added by Act 2021-374,§ 2, eff. 5/6/2021.