Ala. Code § 32-11-2: Exemption from License and Registration Fees and Ad Valorem Taxes.

Motor vehicles and utility trailers, as defined in Section 40-12-240, owned by volunteer rescue squads incorporated under the laws of Alabama and used exclusively as life saving, rescue, or first aid vehicles without profit, and which are not rented, leased, or loaned to any private individual, firm, or corporation shall be exempt from payment of license and registration fees and all ad valorem taxes otherwise prescribed by law. Provided however, any such vehicle or trailer may be issued a permanent license plate as provided for in Section 40-12-250 and upon the payment of the fees provided by that section.