Reduced state rate of 1.5% on new machinery used in manufacturing. May be abated except school taxes and subject to local approval. State rate of 4.0% on building construction materials in eligible projects may be abated except school taxes and subject to local approval.
A $2 million minimum investment or 30% of original value to qualify for existing industry expansions (Acts 92-598 and 599). Sales and use tax exemptions are available to qualifying companies through the Opelika City Council.
Reduction Sales & Use Tax Rates
General (Construction Materials)
Machinery and Equipment
*The Opelika City council voted in favor of increasing the city's sales and use tax, changing the tax from 3.0% to 4.0% at the June 21, 2011 City Council meeting.