45-11-245.01
CORPORATION. The Chilton County Health Care Authority, or any successor thereto, or any other
public corporation heretofore or hereafter organized for hospital purposes in the county under
any general law heretofore or hereafter enacted by the Legislature. (6) STATE. The State of
Alabama. (7) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (8) STATE
SALES TAX. The tax or taxes imposed by the state sales tax statutes. (9) STATE SALES TAX STATUTES.
Division 1 of Article 1 of Chapter 23 of Title 40,
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. (10) STATE USE TAX. The tax or taxes imposed
by the state use tax statutes. (11) STATE USE TAX STATUTES. Article 2
of Chapter 23 of Title 40, including all other statutes...
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45-22-243
of three months ending on 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 sale tax statutes. (10) STATE SALES TAX STATUTES.
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. (11) STATE USE TAX. The
tax or taxes imposed by the state use tax statutes. (12) STATE USE TAX STATUTES. Article
2 of Chapter 23 of Title 40, as amended,...
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45-23-243
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. The amount of
the tax shall be equal to two percent of the charge for the rooms, lodgings, or accommodations,
including the charge for use or rental of personal property and services furnished in the
room. There is exempted from the tax authorized to be levied under this section any rentals
or services taxed under Article 1, Chapter 23, Title 40.
Any room, rooms, lodging, or accommodations does not include recreational vehicles or campgrounds.
(c) The tax authorized to be levied by this act shall be collected in the same manner and,
except as otherwise provided in this section, subject to the same exemptions as the state
lodging tax as provided in Chapter 26, Title 40. The net proceeds from
the tax shall be distributed to the Dale County Commission, to be kept in a separate fund
or account to be used at the...
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45-39-245.40
Section 45-39-245.40 Definitions. (a) The following words, terms, and phrases, as used
in this subpart, shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) AUTHORITY. The Shoals Economic Development Authority,
an agency or instrumentality of the county and Colbert County created pursuant to Subpart
1, commencing with Section 45-17-90, of Part 1, Article 9, Chapter
17 of this title and Subpart 1, commencing with Section 45-39-92, of
Part 3, Article 9 of this chapter, and includes its successors and assigns,
if any, and any agency or instrumentality that may succeed to its functions. (2) CODE. The
Code of Alabama 1975, and all amendments thereto. (3) COLBERT COUNTY. Colbert County
in the State of Alabama. (4) COMMITTEE. The Shoals Industrial Development Committee, an agency
or instrumentality of the county and Colbert County, that has been, or is to be, created pursuant
to Part 2, commencing with Section 45-17-91.20, of Article...
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45-7-241
last of each March, June, September, and December. (6) "Registered Seller" means
the person registered with the State Department of Revenue pursuant to the state use tax statutes
or licenses under the state sales tax statutes. (7) "State" means the State of Alabama.
(8) "State Department of Revenue" means the Department of Revenue of the State.
(9) "State Sales Tax" means the tax or taxes imposed by the state sales tax statutes.
(10) "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. (11) "State Use Tax" means the tax or
taxes imposed by the state use tax statutes. (12) "State Use Tax Statutes"
means Article 2 of Chapter 23 of Title 40, as...
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11-51-182
Section 11-51-182 Preparation and distribution of reports, etc.,
necessary for collection of taxes; authority and duties of department generally. The Department
of Revenue shall prepare and distribute reports, forms, and other information as may be necessary
to provide for its collection of municipal taxes under this division, and shall have all the
authority and duties under this division as it has in connection with the collection of the
state sales and use taxes provided for by 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, and Article 2 of Chapter 23 of Title
40, and with the collection of the state tax on the rental of rooms, lodgings, and
accommodations provided for by Sections 40-26-1 to 40-26-21, inclusive.
(Acts 1965, 1st Ex. Sess., No. 203, p. 272, §3; Acts 1969, Ex. Sess.,
No. 176, p. 242; Act 98-192, p. 310, §3.)...
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45-10-243.20
engaging in the business of renting or furnishing any room or rooms, lodging, or accommodations
to a transient 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.
The amount of the tax shall be two dollars ($2) for each room, lodging, or accommodation.
There is exempted from the tax authorized to be levied under this section any rentals or services
taxed under Article 1, Chapter 23, Title 40. (b)
The tax authorized to be levied by this section shall be collected in the same manner and,
subject to the same exemptions as any lodging tax otherwise levied by local law in the county.
The net proceeds from the tax shall be distributed to the Cherokee County Commission, to be
kept in a separate fund or account to be distributed by the county commission to the Cherokee
County Chamber of Commerce $1.25, the Cherokee County Park Board $.50, and the Cherokee
County Museum...
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45-17-91.20
Committee created pursuant to this subpart. (4) COUNTIES. Colbert County and Lauderdale County.
(5) COUNTY SALES AND USE TAXES. The special county sales and use (or privilege, license, and
excise) taxes authorized to be levied by the governing body of Colbert County pursuant to
Part 4, commencing with Section 45-17-243, Article 24 of this chapter,
and generally paralleling certain state sales and use taxes (as the case may be) provided
for in Division 1 of Article 1, and in Article 2, of Chapter
23 of Title 40, and the special county sales and use (or privilege, license,
and excise) taxes authorized to be levied by the governing body of Lauderdale County pursuant
to Act 2007-352, and generally paralleling certain state sales and use taxes (as the case
may be) provided for in Division 1 of Article 1, and in Article
2, of Chapter 23 of Title 40. (6) MUNICIPALITIES. The Town of
Anderson; the Town of Cherokee; the City of Florence; the Town of Killen; the Town of Leighton;
the Town...
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45-35-244
the county gross receipts tax area. Notwithstanding the foregoing, any transactions arising
out of or pursuant to contracts entered into prior to July 25, 1995, shall not constitute
a sale or sales as defined in this section. (9) STATE. The State of Alabama. (10) STATE
DEPARTMENT OF REVENUE. The Department of Revenue of the State of Alabama. (11)
STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (12) STATE
SALES TAX STATUTES. Division 1, commencing with Section 40-23-1,
Article 1, Chapter 23, Title 40, including all other
statutes of the state which expressly set forth any exemptions from the computation of the
taxes levied in the aforementioned Division 1 and all other statutes which expressly
apply to, or purport to affect, the administration of the aforementioned Division 1
and the incidence and collection of the taxes imposed therein. (13) STATE USE TAX.
The tax or taxes imposed by the state use tax statutes. (14) STATE USE TAX STATUTES.
Article 2,...
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40-9-27
Section 40-9-27 Prescriptions for vitamins and supplements exempt from sales taxes.
(a) Any vitamins, minerals and dietary supplements, which are used, sold, furnished, dispensed
and prescribed by any physician licensed to practice medicine, chiropractor, orthodontist,
and podiatrist in the performance of his professional services shall be exempt from any city,
county and state sales tax. This exemption shall apply only to vitamins, minerals, and dietary
supplements dispensed by prescription by the professionals listed in this subsection. (b)
The exemption provided for in subsection (a) shall be in addition to any and all exemptions
from sales tax provided for in Article 1 of Chapter 23 of Title
40, Revenue and Taxation, as last amended. (Acts 1985, p. 960, No. 85-630.)...

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