Sales and Use Tax
| General Rate | Manufacturing Machinery Rate | |
| City of Montgomery | 3.5% | 1.750% |
| Montgomery County | 2.5%* | 0.333%** |
| State of Alabama | 4.0% | 1.500% |
| Total | 10.0% | 3.583% |
*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.