Alabama State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Alabama, with full citations and the original source on every page.
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An Industrial Development Board leased property to a company before Alabama's 1992 Tax Incentive Reform Act, but the company forgot to give the written notice needed to renew the lease. Does missing that notice make the property taxable, or does the pre-1992 tax exemption continue?
The exemption continues. Company A leased Industrial Development Board (IDB) property under a 1976 lease with a written option to renew by about November 1, 1991. It forgot to give the written renewal…
Do ostriches, emus, and rheas (ratites) raised for slaughter qualify for the same Alabama tax breaks as 'poultry' — the sales/use tax exemptions, the reduced machinery rate, and the ad valorem exemption?
Yes. The Department ruled that ostriches, emus, and rheas — flightless birds called ratites, raised for slaughter for meat and by-products — are included within 'poultry' for Alabama tax purposes and …
In a bond-financed Industrial Development Authority (IDA) manufacturing project, which Alabama taxes get abated or exempted — deed recording tax, mortgage tax, sales and use tax, ad valorem tax, income tax on rent and bond interest, and the IDA's lease tax?
It depends on the tax and the document. In this IDA (Industrial Development Authority) bond-financed manufacturing project under the Tax Incentive Reform Act of 1992 (§ 40-9B-1 et seq.), the Departmen…
Does a company's new regional distribution center — one that wholesales motor vehicle parts and supplies to the company's own retail stores — qualify as 'private use industrial property' so it can get an Alabama tax abatement under the 1992 Tax Incentive Reform Act?
Yes. Company A, a Virginia corporation, planned an ~$8,000,000 regional distribution center in Gadsden — owned by a public authority and leased to the company — to wholesale motor vehicle supplies, ac…
If an Industrial Development Board buys new equipment to replace worn-out equipment at a facility it leased to a company before Alabama's 1992 Tax Incentive Reform Act took effect, is the replacement equipment still exempt from ad valorem (property) tax?
Yes. The Department held that the replacement equipment is exempt from all taxation. Company A leased an Industrial Development Board-owned brick-manufacturing facility under a 1989 lease — before the…
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These are official tax letter rulings and advisory opinions issued by Alabama's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.