The storage, use, or other consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this article:
(1) Property, on which the sales tax imposed by Article 1 of this chapter is paid by the consumer to a person licensed under Article 1 of this chapter.
(2) Tangible personal property, not to be used in the performance of a contract, brought into this state by a nonresident for his or her own storage, use, or consumption while temporarily within this state.
(3) In addition to the exemptions provided in subdivisions (1) and (2), all exemptions enumerated in Division 1 of Article 1 of this chapter are incorporated by reference in this section.
(4) The storage, use, or other consumption in this state of religious magazines and publications. For the purpose of this subdivision the words “religious magazines and publications” shall be construed to mean printed or illustrated lessons, notes, and explanations distributed by churches or other religious organizations free of charge to pupils or students in Sunday schools, Bible classes, or other educational facilities established and maintained by churches or similar religious organizations in this state.
(Acts 1939, No. 67, p. 96; Acts 1939, No. 127, p. 170; Acts 1939, No. 155, p. 228; Code 1940, T. 51, §789; Acts 1943, No. 475, p. 439; Acts 1947, No. 304, p. 158; Acts 1949, No. 210, p. 300; Acts 1959, 2nd Ex. Sess., No. 99, p. 295, §1; Acts 1961, No. 743, p. 1060; Acts 1961, No. 818, p. 1205; Acts 1963, No. 423, p. 930; Acts 1963, No. 571, p. 1193; Acts 1965, 1st Ex. Sess., No. 227, p. 307; Acts 1965, 1st Ex. Sess., No. 245, p. 361; Acts 1965, No. 375, p. 511; Acts 1965, 2nd Ex. Sess., No. 57, p. 83; Acts 1965, 2nd Ex. Sess., No. 123, p. 171; Acts 1966, Ex. Sess., No. 419, p. 564; Acts 1969, No. 1141, p. 2134; Acts 1970, Ex. Sess., No. 16, p. 2616; Acts 1970, Ex. Sess., No. 18, p. 2617; Acts 1971, 3rd Ex. Sess., No. 176, p. 4435, §§1-3; Acts 1973, No. 1171, p. 1976; Acts 1976, No. 505, p. 632; Acts 1983, No. 83-576, p. 895, §2; Acts 1986, No. 86-214, p. 282, §8; Acts 1987, No. 87-742, p. 1439, §1; Acts 1991, No. 91-546, p. 988, §1; Acts 1996, No. 96-544, p. 762, §1; Acts 1997, No. 97-301, p. 522, §1; Act 2001-975, 3rd Sp. Sess., p. 908, §6; Act 2009-144, p. 268, §12; Act 2010-514, p. 848, §1; Act 2012-395, p. 1056, §1; Act 2013-196, p. 376, §2; Act 2013-200, p. 391, §1; Act 2014-325, p. 1189, §1; Act 2017-397, p. 1288, §1; Act 2018-562, §1; Act 2018-164, §1; Act 2025-305, §1.)
Notes of Decisions
IEC Arab Alabama, Inc. v. City of Arab, 7 So. 3d 370 (Ala. Civ. App. 2008).
· cites it 32× “This interpretation of § 40-23-62, Ala.Code 1975, before its amendment, would allow a taxpayer to avoid both the use tax and the sales tax where goods were delivered into this state by an out-of-state vendor that was without sufficient contacts with Alabama to make it subject to…”
Texas Monthly, Inc. v. Bullock, 489 U.S. 1 (1989).
· cites it 2× “[2] See Ala. Code § 40-23-62 (20) (Supp. 1988) (exempting from use tax "religious magazines and publications"); Fla.”
Fleming Foods of Alabama, Inc. v. Dep't of Revenue, 648 So. 2d 571 (Ala. Civ. App. 1993).
· cites it 7× “” An exemption for such tax exists, however, pursuant to Ala.Code 1975, § 40-23-62, as follows: “The storage, use or other consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this article: [[Image here]]…”
Bean Dredging Corp. v. State, 454 So. 2d 1009 (Ala. Civ. App. 1984).
· cites it 7× “Bean Dredging Corporation (taxpayer) appeals the trial court’s finding that certain equipment used in taxpayer’s business is not exempt from use tax under § 40-23-62(14), Ala. Code (1975). This case was tried on the pleadings and stipulation of facts.”
State v. Alabama Metallurgical Corp., 446 So. 2d 41 (Ala. Civ. App. 1984).
· cites it 6× “The pertinent part of the exemption statute reads: “§ 40-23-62. Exemptions. “The storage, use or other consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this article: [[Image here]] “(11) Coal or coke to…”
In Re Culverhouse Inc., 315 B.R. 910 (Bankr. M.D. Ala. 2004).
· cites it 2× “Ala.Code § 40-23-62(1). In other words, if sales tax is imposed on a given transaction, the property is exempt from the imposition of use tax.”
— Ala. Code § 40-23-62(1) — 3 cases
IEC Arab Alabama, Inc. v. City of Arab, 7 So. 3d 370 (Ala. Civ. App. 2008).
“This interpretation of § 40-23-62, Ala.Code 1975, before its amendment, would allow a taxpayer to avoid both the use tax and the sales tax where goods were delivered into this state by an out-of-state vendor that was without sufficient contacts with Alabama to make it subject to…”
In Re Culverhouse Inc., 315 B.R. 910 (Bankr. M.D. Ala. 2004).
“Ala.Code § 40-23-62(1). In other words, if sales tax is imposed on a given transaction, the property is exempt from the imposition of use tax.”
— Ala. Code § 40-23-62(11) — 1 case
State v. Alabama Metallurgical Corp., 446 So. 2d 41 (Ala. Civ. App. 1984).
“The pertinent part of the exemption statute reads: “§ 40-23-62. Exemptions. “The storage, use or other consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this article: [[Image here]] “(11) Coal or coke to…”
— Ala. Code § 40-23-62(12) — 1 case
— Ala. Code § 40-23-62(14) — 1 case
Bean Dredging Corp. v. State, 454 So. 2d 1009 (Ala. Civ. App. 1984).
“Bean Dredging Corporation (taxpayer) appeals the trial court’s finding that certain equipment used in taxpayer’s business is not exempt from use tax under § 40-23-62(14), Ala. Code (1975). This case was tried on the pleadings and stipulation of facts.”
— Ala. Code § 40-23-62(18) — 1 case
— Ala. Code § 40-23-62(2) — 1 case
Fleming Foods of Alabama, Inc. v. Dep't of Revenue, 648 So. 2d 571 (Ala. Civ. App. 1993).
“” An exemption for such tax exists, however, pursuant to Ala.Code 1975, § 40-23-62, as follows: “The storage, use or other consumption in this state of the following tangible personal property is hereby specifically exempted from the tax imposed by this article: [[Image here]]…”
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