Section 41-7A-45 Tax exemption - Qualifications. - Alabama Statutes

Section 41-7A-45

Tax exemption - Qualifications.

A qualified production company that intends to expend in the aggregate one hundred fifty thousand dollars ($150,000) or more in connection with one or more qualified productions in the State of Alabama within a consecutive 12-month period, upon making application for, meeting the requirements of, and receiving written certification of that designation from the office, shall be exempted from the payment of state sales, use, and lodging taxes levied pursuant to Sections 40-23-2, 40-23-61, and 40-26-1, respectively, on funds expended in Alabama in connection with the qualified production.

(Act 2009-144, §6.)