{"data":{"id":"us-al/ala.-code-45-39-244.01","jurisdiction":"us-al","citation":"Ala. Code § 45-39-244.01","heading":"Exemptions.","body":"There are exempted from the provisions of the tax levied by this part and from the computation of the amount of the tax levied or payable hereunder the following: Charges for property sold or services furnished which are required to be included in the tax levied by the state sales tax act; charges for the rental of rooms, lodgings, or accommodations to a person for a period of 30 continuous days or more.","path":["Title 45 Local Laws.","Chapter 39 Lauderdale County.","Article 24 Taxation.","Part 5 Tax, Lodging."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-39-244.01","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"e6dc90e6109ca1e758bb9b533275efb2297f87f43b70b17c2bbec2756dccc9e9","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-39-244","next":"us-al/ala.-code-45-39-244.02"},"notice":"GroundRules: Original legal text. Not legal advice."}