# Ala. Code § 40-9B-8: Section 40-9B-8 Certain Purchases of Tangible Personal Property Used in Constructing Industrial Development Property Exempted

> Alabama · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-8

## Section

- **Citation:** Ala. Code § 40-9B-8
- **Heading:** Section 40-9B-8 Certain Purchases of Tangible Personal Property Used in Constructing Industrial Development Property Exempted
- **Jurisdiction:** Alabama
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Alabama Code / Title 40 / Chapter 9B / Section 40-9B-8

## Text

Notwithstanding any other laws and subject to the limitations set out in Section 40-9B-5, the gross proceeds of the sale to, or the storage, use, or consumption by, any contractor of any tangible personal property to be incorporated into a private use industrial development property or major addition for which a private user is granted a valid abatement of construction related transaction taxes pursuant to this chapter shall be exempt from all state and local sales and use taxes, except those county and municipal sales and use taxes levied for educational purposes or for capital improvements for education. This exemption shall not apply to any purchases of tangible personal property by a contractor which would not also be exempt if purchased by a private user who has been granted a valid abatement of construction related transactions taxes pursuant to this chapter. The definitions contained in Section 40-9B-3 are incorporated by reference herein.

## Nearby sections

- [Ala. Code § 40-9B-1 Section 40-9B-1 Short Title](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-1.md)
- [Ala. Code § 40-9B-2 Section 40-9B-2 Legislative Findings](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-2.md)
- [Ala. Code § 40-9B-3 Section 40-9B-3 Definitions. (Amended by Acts 2026-550 and 2026-573)](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-3.md)
- [Ala. Code § 40-9B-4 Section 40-9B-4 Authorization of Abatement. (Amended by Act 2026-573)](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-4.md)
- [Ala. Code § 40-9B-4.1 Section 40-9B-4.1 Availability of Incentives. (Amended by Act 2026-573)](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-4.1.md)
- [Ala. Code § 40-9B-5 Section 40-9B-5 Granting of Abatement](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-5.md)
- [Ala. Code § 40-9B-6 Section 40-9B-6 Procedure for Granting Abatement](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-6.md)
- [Ala. Code § 40-9B-7 Section 40-9B-7 Private Use Property; Taxation Thereof](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-7.md)
- [Ala. Code § 40-9B-8 Section 40-9B-8 Certain Purchases of Tangible Personal Property Used in Constructing Industrial Development Property Exempted](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-8.md)
- [Ala. Code § 40-9B-9 Section 40-9B-9 Approval Required for Certain Abatements](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-9.md)
- [Ala. Code § 40-9B-10 Section 40-9B-10 Applicability to Certain Trades or Businesses Engaged in Postharvest Processing of Peanuts](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-10.md)
- [Ala. Code § 40-9B-11 Section 40-9B-11 Exemption Period for Qualified Industrial or Research Enterprises](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-11.md)
- [Ala. Code § 40-9B-12 Section 40-9B-12 Availability of Abatements After December 31, 2018](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-12.md)
- [Ala. Code § 40-9B-13 Section 40-9B-13 Disaster Recovery Tax Incentive Protection](https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-13.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_AL_T40_C9B_S40-9B-8. Check the current official text before relying on it. Not legal advice.