Sales and Use Tax
|General Rate||Manufacturing Machinery Rate|
|City of Montgomery||3.5%||1.750%|
|State of Alabama||4.0%||1.500%|
*1.0% designated for education
**0.133% designated for education
Note: 1/2 of City rate is levied for purchases made outside city limits/inside police jurisdiction.
Qualifying projects are eligible for an abatement of non-educational construction-related sales and use taxes associated with constructing and equipping a project. The abatement must be granted prior to placing project in service.