(a) There are exempted from the tax levied by this part and from thecomputation of the amount of the tax levied or payable all of the followingcharges for property sold or services furnished which are required to beincluded in the tax levied by the State Sales Tax Act; and charges for the rental of rooms, lodgings, or accommodationsto a person for a period of 28 continuous days or more pursuant to theexemption provision of Alabama’s transient occupancy tax, Section 40–26–1. A subsequent amendment or change to theAlabama transient occupancy tax shall also have the effect of similarlychanging the exemption provision of this part.(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.(Act 2015–421, p. 1347, § 2.)
Alabama Legal Code