In Alabama, most services are not taxable; however, specific services are subject to sales tax, including:

• Repair Services: Appliance, car, and equipment repairs involving tangible personal property.

• Maintenance Services: Ongoing maintenance that affects tangible goods.

• Certain Accommodation Services: Services related to lodging or accommodations.

For service-based businesses offering these taxable services, it means they must collect and remit sales tax on applicable transactions, increasing their compliance requirements and potentially affecting pricing strategies.