45-43-246.01
by such person; provided, however, that a receipt from a registered seller given to the purchaser
of any property to be used, stored, or consumed in Lowndes County shall be sufficient to relieve
the purchaser from further liability for the tax to which such receipt may refer. The term
registered seller means the person registered with the State Department of Revenue pursuant
to the state sales tax statutes. The term state sales tax statutes means Division 1,
commencing with Section 40-23-1, Article 1, Chapter
23, Title 40, which levies a retail sales tax for state purposes, and
includes all statutes, including amendments heretofore enacted which expressly set forth any
exemptions from the computation of the tax levied, and all other statutes heretofore enacted
which expressly apply to, or purport to affect, the administration of state sales tax and
the incidence and collection of the tax imposed therein. The term state use tax statutes means
Article 2, commencing with Section...
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40-25-23
Section 40-25-23 Disposition of funds. All revenues collected under the provisions
of this article, except as otherwise provided, shall be paid to the Department of Revenue
by check or draft made payable to the Treasurer of Alabama, and shall be distributed in the
following manner: (1) All of the revenue derived from the tax levied upon cigarettes
by Sections 40-25-2 and 40-25-41 shall be deposited in the State Treasury
and 38.82 percent of such revenue shall be divided as follows: a. Six and six one-hundredths
percent to the credit of the State Public Welfare Trust Fund, which is hereby appropriated
for general welfare purposes. In this section, "general welfare purposes" means:
1. The administration of public assistance as set out in Sections 38-2-5 and 38-4-1;
2. Services, including supplementation and supplementary services under the federal Social
Security Act, to or on behalf of persons to whom such public assistance may be given under
Section 38-4-1; 3. Services to and on behalf...
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41-29-3
The investment credit provided for by Section 40-18-376. c. Any action by a local
government body pursuant to Amendment 772 of the Constitution of Alabama of 1901,
now appearing as Section 94.01 of the Official Recompilation of the Constitution of
Alabama of 1901, as amended, or local amendment of similar effect. d. Any abatement
of taxes pursuant to Chapters 9B or 9G of Title 40. e. The port credit provided
for by Section 40-18-403. f. The growing Alabama credit provided for
by Section 40-18-413. g. Site preparation grants pursuant to Article
5 of Chapter 29 of this title. h. Funding for access roads and bridges through
the Alabama Industrial Access Road and Bridge Corporation pursuant to Chapter 6 of
Title 23. i. Training or other assistance from the Alabama Industrial Development
Training Program. j. Any grant of federal funds administered or otherwise involving any state
or local government, agency, department, body, or other entity, related to the location or
expansion of a...
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45-39-245.41
or in a series of trades, as a credit or part payment on the sale of a new or rebuilt part
or tire, the aforesaid tax shall be paid on the net difference, that is, the price of the
new or used part or tire sold less the credit for the used part or tire taken in trade. This
provision shall not be construed to include batteries. (b) There are exempted, however, from
this section and from the computation of the amount of the tax authorized to be imposed in
this section, the gross receipts of any business and the gross proceeds of all sales which
are presently exempted under the state sales tax statutes from the computation of the amount
of the state sales tax. (c) Nothing in this subpart shall be construed to apply the tax authorized
in this section to any transaction that is subject to taxation by the state pursuant to Section
40-23-2 other than subsection (1) thereof, or pursuant to Article
3, commencing with Section 40-23-100, of Chapter 23 of
Title 40. (Act 2007-352, p. 625, §2.)...
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45-17-243.01
of trades, as a credit or part payment on the sale of a new or rebuilt part or tire, the tax
shall be paid on the net difference, that is, the price of the new or used part or tire sold
less the credit for the used part or tire taken in trade. This provision shall not be construed
to include batteries. (b) There are exempted, however, from this section and from the computation
of the amount of the tax authorized to be imposed in this section, the gross receipts of any
business and the gross proceeds of all sales which are presently exempted under the state
sales tax statutes from the computation of the amount of the state sales tax. (c) Nothing
in this part shall be construed to apply the tax authorized in this section to any transaction
that is subject to taxation by the state pursuant to any provision of Section 40-23-2
other than subdivision (1) of Section 40-23-2, or pursuant to Article
3 (commencing with Section 40-23-100) of Chapter 23 of
Title 40. (Act 2007-351, p. 617, §2.)...
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45-17-243.02
from this section, and from the tax authorized to be imposed by this section, the storage,
use, or other consumption of property the storage, use, or other consumption of which is presently
exempted under the state use tax statutes from the state use tax. Subject to those exemptions,
every person storing or using or otherwise consuming in the county tangible personal property
purchased at retail on or after the effective date of such tax shall, to the extent provided
hereinabove, be liable for the tax authorized to be imposed by this section, and such liability
shall not be extinguished until the tax has been paid by such person. (c) Nothing in this
part shall be construed to apply the tax authorized in this section to any property, or any
storage, use, or other consumption of property, that is subject to taxation by the state pursuant
to Section 40-23-61 other than subsection (a) of Section 40-23-61,
or pursuant to Article 3 of Chapter 23 of Title 40. (Act
2007-351, p. 617, §3.)...
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40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in
subsection (f), the tax imposed by this article shall be due and payable to the department
monthly on or before the 20th day of the month next succeeding each month during which the
storage, use, or other consumption of tangible personal property became taxable hereunder.
(b) Every seller or person engaged in making retail sales of tangible personal property for
storage, use, or other consumption in this state, who alternatively: (1) Maintains,
occupies, or uses, permanently or temporarily, directly or indirectly, or through a subsidiary,
or agent by whatever name called, an office, place of distribution, sales, or sample room
or place, warehouse or storage place, or other place of business; (2) Qualifies to do business
or registers with the state to collect the tax levied by this chapter; (3) Employs
or retains under contract any representative, agent, salesman, canvasser, solicitor, or installer
operating in...
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45-39-245.42
authorized to be imposed by this section, the storage, use, or other consumption of property
the storage, use, or other consumption of which is presently exempted under the state use
tax statutes from the state use tax. Subject to those exemptions, every person storing or
using or otherwise consuming in the county tangible personal property purchased at retail
on or after the effective date of such tax shall, to the extent provided hereinabove, be liable
for the tax authorized to be imposed by this section, and such liability shall not be extinguished
until the tax has been paid by such person. (c) Nothing in this subpart shall be construed
to apply the tax authorized in this section to any property, or any storage, use, or other
consumption of property, that is subject to taxation by the state pursuant to Section 40-23-61
other than subsection (a) of Section 40-23-61, or pursuant to Article
3, commencing with Section 45-23-100, of Chapter 23 of Title
40. (Act 2007-352, p. 625, §3.)...
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11-3-11.3
fines, punishments, and deductions as applicable to the corresponding state tax, except where
otherwise provided in this section, including provisions for the enforcement and collection
of taxes. The Department of Revenue shall make available to those counties for which it collects
and administers a sales, use, rental, or lodgings tax collected and administered pursuant
to this section the same services which are made available to municipal governments pursuant
to Division 4 of Article 2 of Chapter 51 and Article 3 of Chapter
51. (b) The department shall prepare and distribute those reports, forms, and other
information as may be necessary to provide for its collection and administration of any county
tax it collects and administers and, on request, shall make all reports available for inspection
by the governing body of the county. In collecting and administering a county sales, use,
rental, or lodgings tax, the department shall have all the authority and duties as it has
in...
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23-7-6
from the department to the bank to be repaid from revenues committed to the bank for the following
year. (b) With the recommendation of the Director of the Department of Transportation and
approval by the Governor, the following revenue sources may be used to pay and secure bonds
and other financial assistance issued by the bank: (1) The motor vehicle license taxes
and registration fees that are provided to be distributed to the state pursuant to the provisions
of Division 1 of Article 5 of Chapter 12 of Title 40,
remaining after the costs of collection thereof. (2) The excise taxes levied by subdivision
(2) of subsection (a) of Section 40-17-325 on diesel fuel, except for the portion
required to be distributed to municipalities and counties pursuant to subsection (b) of Section
40-17-361, remaining after payment of the costs of collection thereof.
The term "costs of collection," as used in this subdivision, shall mean that portion
of the excise taxes referred to in this...
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