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Alabama · Through Act 2026-611

Ala. Code § 40-12-125: Mattresses, Cushions, Pillows, Etc.

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Where this section sits in the code
  1. Title 40 Revenue and Taxation.
  2. Chapter 12 Licenses.
  3. Article 2 Business, Vocation, or Occupation.

Each person engaging in the business of manufacturing or upholstering cushions, mattresses, pillows, or rugs, or the renovating, cleaning or reworking of same, shall pay for the privilege of engaging in such business, $15; provided, that the license tax shall be $5 in towns of 3,000 or less population.

Collected 2026-09-03T14:01:51Z. Source file · JSON

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