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11-20-81
Section 11-20-81 Exemption from certain taxes. (a) An agriculture authority is exempt from
the payment of all state, county, and municipal sales and use taxes. (b) Any county or municipal
sales and use tax proceeds that are collected by an agriculture authority and remitted to
a local taxing authority shall be rebated by that local taxing authority to the agriculture
authority. (c) An agriculture authority is exempt from paying all state, county, and local
ad valorem taxes. (Act 2017-246, §12.)...
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40-23-4
sales of materials, equipment, and machinery that, at any time, enter into and become a component
part of ships, vessels, towing vessels or barges, or drilling ships, rigs or barges, or seismic
or geophysical vessels, other watercraft and commercial fishing vessels of over five tons
load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama
Department of Conservation and Natural Resources. Additionally, the gross proceeds from the
sale or sales of lifeboats, personal flotation devices, ring life buoys, survival craft
equipment, distress signals, EPIRB's, fire extinguishers, injury placards, waste management
plans and logs, marine sanitation devices, navigation rulebooks, navigation lights, sound
signals, navigation day shapes, oil placard cards, garbage placards, FCC SSL, stability instructions,
first aid equipment, compasses, anchor and radar reflectors, general alarm systems, bilge
pumps, piping, and discharge and electronic position fixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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11-92B-21
Section 11-92B-21 Exemption from taxation. An authority, including, without limitation, its
property, its income, the bonds and other securities issued by the authority, the interest
applicable thereto, and the income therefrom, and all mortgages, indentures, and other instruments
executed as security therefor, and all deeds and other documents delivered to or by the authority
shall be exempt from all state and local taxation, except sales and use tax, but including,
without limitation, any license or excise taxes imposed on the authority for the privilege
of engaging in any of the activities in which the authority may engage. An authority shall
not be obligated to pay any fees, taxes, or costs to the judge of probate in connection with
the recording or filing of any deed or document. Except as provided in this section, nothing
in this chapter shall be construed to: (1) Exempt any person, individual, corporation, association,
or entity from otherwise applicable state, county, and...
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40-23-4.2
Section 40-23-4.2 Food stamp purchases exempt. (a) As used in this section the following terms
shall have the following meanings: (1) FOOD STAMPS. The stamps provided by the United States
Department of Agriculture for issuance to qualified recipients under the federal Food Stamp
Act, 7 U.S.C. §2011 et seq. (2) FOOD STAMP SALES TAX AMENDMENT. Section 1505 of the Food
Security Act of 1985 (Public Law 99-198) which amended 7 U.S.C. §2013(a) and provides that
a state may not participate in the food stamp program if state or local taxes are collected
on purchases of food made with food stamps. (b) It is hereby declared by the Legislature that
this exemption is enacted in response to the coercive threat of Congress contained in the
Food Stamp Sales Tax Amendment in order to insure that all eligible citizens within the State
of Alabama will continue to receive food stamp benefits; that the State of Alabama has challenged
the constitutionality of the Food Stamp Sales Tax Amendment and the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.2.htm - 2K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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40-9B-3
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 permits expenditures properly chargeable
to capital account to be treated as current expenses. (4) DATA PROCESSING CENTER. An establishment
at which not less than 20 new jobs are located, the average annual total compensation, including
benefits, of such new jobs to be not less than...
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11-54A-9
prosecute and defend civil actions in any court having jurisdiction of the subject matter and
of the parties. (3) To adopt and make use of a corporate seal and to alter the same at pleasure.
(4) To adopt and alter bylaws for the regulation and conduct of its affairs and business.
(5) To acquire, whether by purchase, construction, exchange, gift, lease, or otherwise and
to refinance existing indebtedness on, improve, maintain, equip, and furnish one or more projects,
including all real and personal properties which the board of the authority may deem
necessary in connection therewith, regardless of whether or not any such projects shall then
be in existence. (6) To lease to others any or all of its projects and to charge and collect
rent therefor, and to terminate any such lease upon the failure of the lessee to comply with
any of the obligations thereof. (7) To sell, exchange, donate, or convey and to grant options
to any lessee to acquire any of its projects and any or all of its...
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8-19-5
means the transmission of information by the use of the telephone, with the specific intent
of defrauding a person by a material misrepresentation and obtaining property from that person
as a result of the fraud. Puffing or puffery does not constitute a scheme or artifice to defraud.
(26) Making any communication by telephone directly to another person which offers to the
other person a gift, award, or prize, where the person making the communication has actual
knowledge at the time of making the communication that the communication was materially false
and the person making the communication specifically intended to deprive the other person
of real or personal property as a result of the false communication. (27) Engaging
in any other unconscionable, false, misleading, or deceptive act or practice in the conduct
of trade or commerce. (Acts 1981, No. 81-355, p. 510, §5; Acts 1993, No. 93-203, §1; Act
99-583, p. 1327, §1; Act 2000-712, p. 1509, §1; Act 2002-496, p. 1276, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-19-5.htm - 12K - Match Info - Similar pages
45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and Section 40-23-63. (c) Subject to the outcome of the referendum provided
for herein, the County Commission of Jackson County may, upon a majority vote of the members,
levy, in addition to all other taxes, including, but not limited to, county and municipal
gross receipts license taxes, a privilege license tax in an amount up to one cent against
each dollar of gross sales or gross receipts. The gross receipts of any business and the gross
proceeds of all sales which are presently exempt under the state sales and use tax statutes
are exempt from the tax authorized by this section. (d) The tax levied by...
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