AL HB254

Amends Sections 23-2-142 and 23-2-153 of the Alabama Code to expand tax exemptions for the Alabama Toll Road, Bridge, and Tunnel Authority and related projects.

Adds definitions for "consumable materials" (nondurable tangible personal property completely used or destroyed with no salvage value) and "nonconsumable materials" (tangible property losing identity when incorporated into real property).

Extends sales and use tax exemptions to both consumable and nonconsumable materials purchased by the authority, department, users, contractors, subcontractors, and agents for toll road, bridge, or tunnel projects.

Requires the Department of Revenue to issue certificates of exemption and allows separate certificates for consumable versus nonconsumable materials; purchasers must maintain accurate cost accounting and file reports of exempt purchases.

Becomes effective immediately upon passage and approval by the Governor.