32Exemptions.There shall be exempted from the computation of any tax due hereunder all of the following: (1) The gross proceeds accruing from the leasing or renting of film tolessee who charges, or proposesto charge, admission for viewing same.(2) The gross proceeds accruing from any charge in respect of the use ofdocks or docking facilities furnished for boats or other craft operated on waterways.(3) The gross proceeds accruing from any charge made by a landlord totenant in respect to the leasing or furnishing of tangible personal property tobe used on the premises of real property leased by the same landlord to the same tenant for use as a residence or dwelling place,including manufacturedhomes.(4) The gross proceeds accruing from the leasing or renting of tangiblepersonal property to a lessee who acquirespossession of the property for thepurpose of leasing or renting to another the same property under a leasing orrental transaction subject to tax hereunder.(5) The gross proceeds accruing from any charge made by a landlord to atenant in respect to the leasing or furnishing of tangible personal property tobe used on the premises of any room or rooms, lodging, or gross proceeds accruing from any charge made by a landlord to atenant in respect to the leasing or furnishing of tangible personal property tobe used on the premises of any room or rooms, lodging, or accommodationsleased or rented to transients in any hotel, motel, inn, tourist camp, touristcabin, or any other place in which rooms, lodgings, or accommodations areregularly furnished to transients for consideration.(6) The gross proceeds accruing from the leasing or renting of tangiblepersonal property which the county is prohibited from taxing under theConstitution or laws of the United States or under the constitution or laws ofthe state.(7) The gross proceeds accruing from the leasing or renting of nuclear fuelassemblies together with the nuclear material contained therein and other nuclearmaterial used for or useful in the production of electricity and assemblies containing ionizingradiation sources together with the ionizing radiation sources containedtherein used or useful in medical treatment or scientific research.(8) The gross proceedsaccruing from a transaction whereunder the lessor leases atruck or tractor-trailer or semitrailer for operation over public roads ful in medical treatment or scientific research.(8) The gross proceedsaccruing from a transaction whereunder the lessor leases atruck or tractor-trailer or semitrailer for operation over public roads andhighways, and the lessor furnishes a driver for each vehicle, and thetransaction shall be deemed to constitute the rendition of service and not aleasing or rental within the meaning of the subpart.(9) The gross proceeds accruing from the leasing or renting of vehicles ininterchange between regulated motor carriers on a per diem basis.(10) The gross proceeds accruing from the leasing or renting of allstructures, devices, facilities, and identifiable components of any thereofacquired primarily for the control,reduction, or elimination of air or water pollution and the gross proceeds accruing from the leasing or renting ofall materials used or intended for use in structures built primarily for thecontrol, reduction, or elimination of air and water pollution.(11) The gross proceeds derived by the lessor, which termincludes a sublessor, from the leasing or renting of tangible personal propertywhen the lessor and lessee, which term includes sublessee, are wholly-ownedsubsidiary s derived by the lessor, which termincludes a sublessor, from the leasing or renting of tangible personal propertywhen the lessor and lessee, which term includes sublessee, are wholly-ownedsubsidiary corporations of the same parent corporation or one is the wholly-owned subsidiary of the other,provided that the appropriate sales or use tax, if any was due, has been paidon the item of personal property, and provided further, that in the event ofany subsequent subleasing of the tangible personal property to any person otherthan the sister, parent, or subsidiary corporation, any privilege or licensetax due and payable with respect to the subsequent subleasing under this subpartshall be paid. (12) The gross proceeds accruing from the leasing or renting of medical equipment. (13) The gross proceeds accrued or accruing from any leases or rentalcontracts in effect before October 1, 2000, provided, however, that theexemption hereby afforded shall not apply to any renewal or extension of theleases or contracts and shall not apply to gross proceeds accruing after oneyear from October 1, 2000. (14) The gross proceeds accruing from a transaction which involves theleasing or renting of vessels ses or contracts and shall not apply to gross proceeds accruing after oneyear from October 1, 2000. (14) The gross proceeds accruing from a transaction which involves theleasing or renting of vessels or railroad equipment engaged in interstate orforeign commerce, or both. (15) The gross proceeds accruing from the leasing or renting of aircraftreplacement parts, components, systems, sundries, and supplies affixed or used on the aircraftand all groundsupport equipment and vehicles used byor for the aircraft to or by a certified or licensed air carrier with a huboperation within this county, for use in conducting intrastate, interstate, orforeign commerce for transporting people or property by air. For the purpose of this subdivision, thewords hub operation within this county shall be constructed to have all thefollowing criteria: a. There originates from the location15 or more flight departures and five or more different first-stop destinations five days perweek for six or more months during the calendar year. b. Passengers or property, or both, are regularly exchanged at thelocation between flights of the same or a different certified or licensed air carrier.(Act 2000–789, p. ths during the calendar year. b. Passengers or property, or both, are regularly exchanged at thelocation between flights of the same or a different certified or licensed air carrier.(Act 2000–789, p. 1857, § 3.)
Alabama Legal Code