Section 45-37-248
Sales tax abatements.
(a) The Jefferson County Commission, by resolution or ordinance, may grant or ratify, or both, an abatement of all or part of county sales and use taxes on purchases of tangible personal property and uses of taxable services that are incorporated into an industrial development property in the county or a major addition to an existing industrial development property in the county for any and all private use industrial property that has been approved for abatement under the Tax Incentive Reform Act of 1992 prior to May 6, 1998. Any such grant or ratification, or both, may be retroactively effective to the date on which the abatement under the Tax Incentive Reform Act of 1992 was approved pursuant to Section 40-9B-5.
(b) The Jefferson County Commission shall have authority to provide Jefferson County sales tax abatements on the retail sale of construction materials, supplies, and services to persons or their authorized agent or contractor who suffered property damage in Jefferson County in the tornado on April 8, 1998. Provided, however, to be eligible for the abatement the person shall first qualify for assistance from the Federal Emergency Management Agency.
(Act 98-662, p. 1449, §§1, 2.)