Ala. Code § 45-26-246.21: Exemptions.

(a) There are exempted from the tax levied by this subpart and from the computation of the amount of the tax levied or payable both of the following:

(1) Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act.

(2) Charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more pursuant to the exemption provision of Alabama’s Transient Occupancy Tax, Section 40-26-1. A subsequent amendment or change to the Alabama Transient Occupancy Tax shall also have the effect of similarly changing the exemption provision of this subdivision.

(b) Notwithstanding this section, the tax shall not apply to the rental of living accommodations which are intended primarily for rental to persons as their principal or permanent place of residence.