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County and Municipal Sales and Use Tax Exemptions

Sales and Use >
  • County and Municipal Sales and Use Tax Exemptions
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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

LocalityCodeExemptionActAct Effective DateAct Sunset DateDate Notification ReceivedResolution / OrdinancePerpetualCounty/Municipal Effective DateCounty/Municipal End Date
Baldwin County7002Hearing Instruments2024-40010/01/202409/20/202910/17/2024Res. 2025-006No11/01/202408/31/2025
Mobile County7049Hearing Instruments2024-40010/01/202409/30/202906/24/2025Res.Yes03/01/202509/30/2029
Mobile County7049Honeybee Byproducts Excluding Honey2024-40810/01/202409/30/202906/24/2025Res.Yes09/01/202509/30/2029
Mobile County CL Prich & Mobil7749Hearing Instruments2024-40010/01/202409/30/202906/24/2025Res.Yes03/01/202509/30/2029
Mobile County CL Prich & Mobil7749Honeybee Byproducts Excluding Honey2024-40810/01/202409/30/202906/24/2025Res.Yes09/01/202509/30/2029
Opelika9663Hearing Instruments2024-40010/01/202409/30/202906/23/2025Ord. 017-25No10/01/202509/30/2029
Orange Beach9706Hearing Instruments2024-40010/01/202409/30/202911/26/2024Res. 24-219No12/01/202408/31/2025