Section 11-20-81
Exemption from certain taxes.
(a) An agriculture authority is exempt from the payment of all state, county, and municipal sales and use taxes.
(b) Any county or municipal sales and use tax proceeds that are collected by an agriculture authority and remitted to a local taxing authority shall be rebated by that local taxing authority to the agriculture authority.
(c) An agriculture authority is exempt from paying all state, county, and local ad valorem taxes.
(Act 2017-246, §12.)