{"data":{"id":"us-al/ala.-code-11-44c-94.1","jurisdiction":"us-al","citation":"Ala. Code § 11-44C-94.1","heading":"Exemption Reiterated for Materials or Supplies Becoming Component Parts in Repair, Etc., of Certain Aircraft.","body":"In Class 2 municipalities, the gross proceeds of the sale or sales of materials or supplies to any person for the use in fulfilling a contract for the painting, repair, conversion, modification, or reconditioning of aircraft of 30,000 pounds gross weight or greater shall be exempt from county sales and use tax; provided, however, that the exemption herein shall only apply to those materials and supplies which enter into and become a component part of such aircraft.","path":["Title 11 Counties and Municipal Corporations.","Title 2 Provisions Applicable to Municipal Corporations Only.","Chapter 44C Government of Class 2 Municipalities."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=11-44C-94.1","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:52Z","sha256":"cb28c11c78ce02e9222801f12eb59369d1ad2002aed3f270607b09df48d870ac","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-11-44c-94","next":"us-al/ala.-code-11-44c-95"},"notice":"GroundRules: Original legal text. Not legal advice."}