{"data":{"id":"us-al/ala.-code-45-48-244.01","jurisdiction":"us-al","citation":"Ala. Code § 45-48-244.01","heading":"Exemptions.","body":"There are exempted from the tax levied by this subpart 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 furnished by any hospital, nursing home, convalescent home, or by any charitable or eleemosynary institution; 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 48 Marshall County.","Article 24 Taxation.","Part 5 Tax, Lodging.","Subpart 1 Countywide Tax."],"source_url":"https://alison.legislature.state.al.us/code-of-alabama?section=45-48-244.01","current_through":"Act 2026-611","vintage":"","retrieved_at":"2026-09-03T14:01:53Z","sha256":"41c60732e48b30bb18ca6b736e1d2b9da114a830d2e385939205a3867880ffe4","source_id":"us-al","stale":false,"prev":"us-al/ala.-code-45-48-244","next":"us-al/ala.-code-45-48-244.02"},"notice":"GroundRules: Original legal text. Not legal advice."}