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(1) CAPITAL COSTS. Costs as defined in subdivision (2) of Section 40-18-190.
(2) CAPITAL CREDIT. An amount defined in subdivision (3) of Section 40-18-190.
(3) CONSTRUCTION RELATED TRANSACTION TAXES. The sales and use taxes defined in subdivision (3) of Section 40-9B-3.
(4) QUALIFYING ENTITIES. Those entities that invest in large projects in Alabama that employ, prior to December 31, 2015, at least 2,000 full time on site employees with benefits at a single site in Alabama and prior to December 31, 2011, invest at least $2.5 billion in capital costs at a single site in Alabama. For periods following December 31, 2015, the 2,000 employment level required to qualify as a qualifying entity shall be maintained for all years thereafter.
Cite this article: FindLaw.com - Alabama Code Title 40. Revenue and Taxation § 40-9D-3 - last updated January 01, 2019 | https://codes.findlaw.com/al/title-40-revenue-and-taxation/al-code-sect-40-9d-3/
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