45-40-245.30
the last day of each March, June, September, and December. (6) REGISTERED SELLER. The person
registered with the state Department of Revenue pursuant to the state use tax statutes or
licensed under the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT
OF REVENUE. The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes
imposed by the state sales tax statutes. (10) STATE SALES TAX STATUTES. Division 1,
commencing with Section 40-23-1, of Article 1 of Chapter
23 of Title 40, as amended, including all other statutes of the state
which expressly set forth any exemptions from the computation of the taxes levied in Division
1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (11)
STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (12) STATE USE
TAX STATUTES. Article 2, commencing with Section 40-23-60, of...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following
words and phrases mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's
liability for tax or payments required to be made in lieu thereof. An abatement of transaction
taxes imposed under Chapter 23 of this title, or payments required to
be made in lieu thereof, shall relieve the seller from the obligation to collect and pay over
the transaction tax as if the sale were to a person exempt, to the extent of the abatement,
from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES. The definition given in Section
40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction
taxes imposed by Chapter 23 of this title, or payments required to be
made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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45-28-243.01
any room or rooms, lodging, or accommodations to transients in any hotel, motel, inn, tourist
camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly
furnished to transients for a consideration, in an amount of one dollar and fifty cents ($1.50)
per night per room, rooms, lodgings, or accommodations. There is exempted from the surcharge
levied under this section any rentals or services taxed under Division 1, commencing
with Section 40-23-1, of Article 1, Chapter 23,
Title 40. The surcharge shall not apply to rooms, lodgings, or accommodations
supplied for a period of 30 continuous days or more in any place. (c)(1) The surcharge
herein levied shall be collected in the same manner as the state lodgings tax as provided
in Chapter 26, Title 40, and the net proceeds, less a reasonable cost
of collection, from the surcharge shall be paid into the county treasury to be distributed
to the Etowah County Civic Center Authority. (2) In addition...
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45-4-244.41
Section 45-4-244.41 Definitions. As used in this subpart, the following words have the
following meanings: (1) COUNTY. Bibb County. (2) SALES AND USE TAX. A tax imposed by
the state sales and use tax statutes and such other acts applicable to Bibb County, including,
but not limited to, Article 1 and Article 2 of Chapter 23
of Title 40. (Act 2019-332, §2.)...
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45-44-247.01
Section 45-44-247.01 Definitions. As used in this part, the following words have the
following meanings: (1) COUNTY. Macon County. (2) SALES AND USE TAX. A tax imposed
by the state sales and use tax statutes and such other acts applicable to Macon County, including,
but not limited to, Article 1 and Article 2 of Chapter 23
of Title 40. (Act 2019-337, §2.)...
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45-6-242
of funds. (a) The following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) "County" means Bullock County in the State of Alabama. (2) "Commissioner"
means the Commissioner of Revenue of the state. (3) "State Department of Revenue"
means the Department of Revenue of the state. (4) "State" means the State of Alabama.
(5) "State sales tax statutes" means Division 1 of Article 1
of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect,
the administration of Division 1 and the incidence and collection of the taxes imposed
therein. (6) "State sales tax" means the tax or taxes imposed by the state sales
tax statutes. (7) "State use tax statutes" means Article 2 of Chapter
23 of Title 40,...
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11-51-181
Section 11-51-181 Time of collection; inspection of reports
by municipal governing body. Municipal taxes collected by the Department of Revenue shall
be collected at the same time and along with the collection by the department of taxes levied
and collected for the state under the provisions of Sections 40-23-1,
40-23-2, 40-23-2.1, 40-23-4 to 40-23-31,
inclusive, 40-23-36, 40-23-37, except for those provisions relating
to the tax rate, 40-23-38, Article 2 of Chapter 23 of Title
40, and Sections 40-26-1 to 40-26-21, inclusive, and all
reports required to be made to the Commissioner of Revenue under this division shall, on request
made to the Department of Revenue, be made available for inspection by the governing body
of the city or town or its designated agent at reasonable times during business hours. (Acts
1965, 1st Ex. Sess., No. 203, p. 272, §2; Acts 1969, Ex. Sess., No.
176, p. 242; Act 98-192, p. 310, §3.)...
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41-23-24
Section 41-23-24 Tax incentives; adoption of rules to implement tax credits and
incentives; maximum tax credit per new permanent employee; application of tax credits; tax
credits are in addition to exemptions and credits under Chapter 18 of Title
40; no credits for taxes to other states. (a) Any provisions of Title 40,
Chapter 18, notwithstanding, and specifically any provisions of Sections 40-18-22,
40-18-35, 40-18-35.1, 40-18-37 and 40-18-38,
to the contrary notwithstanding, the following tax incentives may be available to any business,
industry or manufacturer who complies with the provisions of this article: (1)
INCOME TAX CREDIT. There may be a five-year credit of varying proportions of taxes due from
zone operations: first year, 80 percent; second year, 60 percent; third year, 40 percent;
fourth and fifth years, 20 percent. This credit is available for corporations, partnerships,
and proprietorships provided that 30 percent of the new permanent employees were formerly
unemployed...
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45-41-244.65
Section 45-41-244.65 Relation to state statutes. Except as herein otherwise provided,
the taxes authorized to be levied in Sections 45-41-244.62 and 45-41-244.63
shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules,
regulations, provisions, penalties, fines, punishments, deductions, and discounts in accordance
with Division 1, commencing with Section 40-23-1, of Article
1, and Article 2, commencing with Section 40-23-60, of Chapter
23 of Title 40 as amended. (Act 82-473, p. 786, §8.)...
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40-9-60
Section 40-9-60 Certificates of exemption for persons or companies exempt from sales,
use, and lodging taxes. (a) All persons or companies, including, but not limited to, those
cited in this chapter, other than governmental entities, which have statutory exemption
from the payment of Alabama sales and use taxes levied in, including, but not limited to,
Chapter 23 of this title, or lodgings taxes levied in Chapter
26 of this title, regardless of the type of transaction or whether the tangible personal
property is subject to sales and use tax or whether the accommodations are subject to lodgings
tax, shall be required to annually obtain a certificate of exemption from the Department of
Revenue. This requirement does not supersede or replace the provisions of Section 40-9-14.1
or any other provision of statute requiring an entity to obtain a certificate of exemption.
This article only applies to entities that have been granted a general exemption from
sales, use, or lodging taxes. The...
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