Alabama Sales Tax on Services Alabama: Sales Tax Handbook

Alabama:

Are Services subject to sales tax?

While Alabama's sales tax generally applies to most transactions, certain items have special treatment in many states when it comes to sales taxes. This page describes the taxability of services in Alabama, including janitorial services and transportation services. To learn more, see a full list of taxable and tax-exempt items in Alabama.


Janitorial Services
EXEMPT
Sales of janitorial services are exempt from the sales tax in Alabama.

Transportation Services
EXEMPT
In the state of Alabama, exemptions are limited to transportation services of the sort that would be regulated by the state's Public Service Commission or a similar regulatory body if it was sold by a public utility.



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Source: http://www.salestaxhandbook.com/alabama/sales-tax-taxability/services