The Alabama Department of Revenue (DOR) adopted a new rule regarding municipal sales and use tax exemptions. The regulation clarifies that state-enacted sales and use tax exemptions do not automatically apply to county or municipal taxes unless specific local approval and notice requirements are met. The rule also establishes procedural steps for local adoption. The regulation takes effect May 15. [Ala. Dep’t of Revenue, Reg. Section 810-6-4-.21.03, 03/31/26, Ala. Admin. Monthly]
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