Pursuant to Act 2025-280, any law that enacts or amends a sales and use tax exemption shall apply only to state sales and use taxes and shall not apply to county or municipal sales and use taxes unless the local government passes an ordinance or resolution to also provide the exemption.
Click here to see the County and Municipal Sales and Use Tax Exemptions notice published by ALDOR.
County and municipal governments, click here for opt-in requirements.
Following is the list of county and municipal sales and use tax exemptions that have been adopted pursuant to Act 2025-280. Acts may be viewed on the Alabama Secretary of State’s Legislative Acts page.
Updated: June 27, 2025
| Locality | Code | Exemption | Act | Act Effective Date | Act Sunset Date | Date Notification Received | Resolution / Ordinance | Perpetual | County / Municipal Effective Date | County / Municipal End Date |
| BALDWIN COUNTY | 7002 | Hearing Instruments | 2024-400 | 10/1/2024 | 9/30/2029 | 10/17/2024 | Res. 2025-006 | No | 11/1/2024 | 8/31/2025 |
| MOBILE COUNTY | 7049 | Hearing Instruments | 2024-400 | 10/1/2024 | 9/30/2029 | 6/24/2025 | Res. | Yes | 3/1/2025 | 9/30/2029 |
| MOBILE COUNTY | 7049 | Honeybee Byproducts Excluding Honey | 2024-448 | 10/1/2024 | 9/30/2029 | 6/24/2025 | Res. | Yes | 9/1/2025 | 9/30/2029 |
| MOBILE COUNTY CL PRICH & MOBIL | 7749 | Hearing Instruments | 2024-400 | 10/1/2024 | 9/30/2029 | 6/24/2025 | Res. | Yes | 3/1/2025 | 9/30/2029 |
| MOBILE COUNTY CL PRICH & MOBIL | 7749 | Honeybee Byproducts Excluding Honey | 2024-448 | 10/1/2024 | 9/30/2029 | 6/24/2025 | Res. | Yes | 9/1/2025 | 9/30/2029 |
| OPELIKA | 9663 | Hearing Instruments | 2024-400 | 10/1/2024 | 9/30/2029 | 6/23/2025 | Ord. 017-25 | No | 10/1/2024 | 9/30/2029 |
| ORANGE BEACH | 9706 | Hearing Instruments | 2024-400 | 10/1/2024 | 9/30/2029 | 11/26/2024 | Res. 24-219 | No | 12/1/2024 | 8/31/2025 |