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Tax Exemptions › Leases › Sales & Use Tax

Kilpatrick

5 Key Takeaways | Basics of Sales and Use Tax

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Kilpatrick’s David Hughes recently spoke at the 2025 Sales Tax Institute in Chicago. He addressed numerous issues related to sales and use tax....more

Bradley Arant Boult Cummings LLP

Circuit Court Rules that State-Local Disconformity Cannot Benefit a Local Government

Bradley Arant Boult Cummings LLP on

As with many states, Alabama provides an exemption from its sales and use tax if tangible personal property is purchased for the purpose of leasing or renting it to a third party. Alabama Code sections 40-23-1 and 40-23-63(4)...more

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