AL HB105

Amends Section 40-26-1 of the Code of Alabama 1975 to exempt registered vehicles and vessels from transient occupancy tax if supplied for 60 continuous days or more, effective September 1, 2024.

Extends exemption to marine slips, tent camping spaces, motor home/RV spaces, and any registered vehicle or vessel continuously occupying these spaces for 90 continuous days or more.

Amends Section 40-12-223 to add exemption (16) excluding gross proceeds from leasing or rental of vehicles or vessels exempt under Section 40-26-1(d).

Maintains existing exemptions for ballroom and meeting room rentals that are not used for overnight sleeping purposes under both transient occupancy and rental/lease taxes.

Act becomes effective September 1, 2024.