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Form a Business

Definitions.

Ala. Code § 40-9D-3
in effect
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40-9D-3. Definitions. (1) CAPITAL COSTS. Costs as defined in subdivision (2) of Section 40-18-190. (2) CAPITAL CREDIT. An amount defined in subdivision (3) of Section 40-18-190. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The sales and use taxes defined in subdivision (3) of Section 40-9B-3. (4) QUALIFYING ENTITIES. Those entities that invest in large projects in Alabama that employ, prior to December 31, 2015, at least 2,000 full time on site employees with benefits at a single site in Alabama and prior to December 31, 2011, invest at least $2.5 billion in capital costs at a single site in Alabama. For periods following December 31, 2015, the 2,000 employment level required to qualify as a qualifying entity shall be maintained for all years thereafter. (Act 2007-199, p. 234, §3.)
Source: Alabama Legislature (alison.legislature.state.al.us)URL: https://alison.legislature.state.al.us/code-of-alabama#40-9D-3Fetched: 10/20/2026

Starting a business in Alabama? Alabama LLC guide: costs and requirements