INCENTIVE DESCRIPTION

State:	AL
Incentive Type:	Sales and Use Tax Incentives
Incentive Title:	Sales Tax Exemptions
Description:	Exemptions are allowed for qualified machinery and equipment, raw materials used by manufacturers, pollution control equipment, qualified construction materials, enterprise zones (Section 11), film production, and utility gross receipts. The exemption applies to the tax rate for both state and local sales tax rates.
Eligibility Requirements:	To claim a sales and use tax exemption the business must make application and obtain a sales and use tax certificate. Abatement of construction materials are negotiable dependent upon the specific project with the county. Other specific requirements must be met for the categories listed above.
Geographic Restrictions:	Statewide
Granting Authority:	State of Alabama & County Industrial Development Boards

The information which you have reviewed is a summary of the benefits and savings which may be available for your company. To receive a more detailed analysis of valuable opportunities for your company, please forward your contact information to Larry Kramer at lkramer@incentisgroup.com

Impotant Legal Information Information is provided in summary form and should not be considered legal, investing, or other business advice. Its receipt does not create a relationship between Incentis Group and recipient. All information is believed to be accurate at the time of printing but should not be relied upon, and no decisions should be made, without consulting the full text of the applicable statutes and seeking independent counsel. Incentis Group and FastFacility make no representation as to the eligibility of a company or person to receive any incentives.