For AI agents: read the machine-readable documentation index at /llms.txt or the single-file full reference at /llms-full.txt.
Form a Business

Alabama School of Fine Arts Foundation, Inc.; Alabama High School of Mathematics and Science Foundation; Alabama School of Cyber Technology and Engineering Foundation; Alabama School of Healthcare Sciences Foundation.

Ala. Code § 40-9-31.1
in effect
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40-9-31.1. Alabama School of Fine Arts Foundation, Inc.; Alabama High School of Mathematics and Science Foundation; Alabama School of Cyber Technology and Engineering Foundation; Alabama School of Healthcare Sciences Foundation. Notwithstanding any other provision of law, the Alabama School of Fine Arts Foundation, Incorporated, the Alabama High School of Mathematics and Science Foundation, the Alabama School of Cyber Technology and Engineering Foundation, and the Alabama School of Healthcare Sciences Foundation are exempted from paying any state, county, and municipal sales and use taxes. (Act 2021-130, §1; Act 2025-329, §1.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-9-31.1Fetched: 10/20/2026

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