{"data":{"id":"us-al/ala.-code-40-23-4.5","jurisdiction":"us-al","citation":"Ala. Code § 40-23-4.5","heading":"Products Processed or Produced Under Chapter 2A of Title 20 Excluded from the Producer Value Added Sales and Use Tax Exemption.","body":"The producer value added agricultural product exemption provided in Section 40-23-1 and 40-23-4, shall not apply to products processed or produced under Chapter 2A of Title 20.","path":["Title 40 Revenue and Taxation.","Chapter 23 Sales and Use Taxes.","Article 1 Sales Tax.","Division 1 General Provisions."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=40-23-4.5","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:54Z","sha256":"b281ccc2d2144a5ea8fcda037e87763ef6093b7b79e6ad445a96b8d08c0e6f99","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-40-23-4.4","next":"us-al/ala.-code-40-23-4.6"},"notice":"GroundRules: Original legal text. Not legal advice."}