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Form a Business

Airport Authorities.

Ala. Code § 40-9-14.2
in effect
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40-9-14.2. Airport Authorities. 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. (Act 2021-298, §1.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-9-14.2Fetched: 10/20/2026

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