(a) There are exempted from the tax levied by this partand from the computation of the amount of the tax levied or payable all of thefollowing: Charges for propertysold or servicesfurnished which are required to be included inthe tax levied by the state sales tax act; chargesfor the rental of rooms, lodgings, or accommodations to a person for a periodof 30 continuous days or more pursuant to the exemption provision of Alabama’stransient occupancy tax, Section 40–26–1. Asubsequent amendment or change to the Alabama transient occupancy tax shallalso have the effect of similarly changing the exemption provision of thispart.(b) Notwithstanding this section, the tax shall not apply to the rental ofliving accommodations which are intended primarily for rental to persons astheir principal or permanent place of residence or to bed and breakfastaccommodations which are furnished to transients for a consideration.(Act 96–49, 1st Sp. Sess., p. 67, § 2.)
Alabama Legal Code