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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45-2-244.132
Section 45-2-244.132 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Baldwin County for which the tax is levied to fail or refuse to add to
the sales price and collect from the purchaser the amount due on account of the tax herein
provided, to refund or offer to refund all or any part of the amount collected or absorb,
or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this section shall be subject to
a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this section shall constitute a separate offense. (b) The
State Department of Revenue or, as otherwise provided by resolution of the county commission,
the Baldwin County Commission shall collect all taxes levied pursuant to...
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45-21-242.18
Section 45-21-242.18 Charge for collection; disposition of funds. (a) The State Department
of Revenue shall charge Crenshaw County for collecting the special county tax levied under
this part an amount or percentage of total collections as may be agreed upon by the Commissioner
of Revenue and the Crenshaw County Commission, but the charge shall not, in any event, exceed
10 percent of the total amount of the special county tax collected in county under this part.
The charge for collecting the special tax may be deducted each month from the gross revenues
from the special tax before certification of the amount of the proceeds due Crenshaw County
for that month. The Commissioner of Revenue shall pay into the State Treasury all tax collected
under this part, as such tax is received by the Department of Revenue, and on or before the
first day of each successive month, commencing with the month following the month in which
the department makes the first collection hereunder, the commissioner...
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45-46-243.02
Section 45-46-243.02 Violations; powers and duties of department; unavailability of stamps.
(a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing in
the business in Marengo County for which the tax is levied to fail or refuse to add to the
sales price and collect from the purchaser the amount due on account of the tax herein provided,
to refund or offer to refund all or any part of the amount collected or absorb, or advertise
directly or indirectly, the absorption of the tax or any portion thereof. Any person, firm,
corporation, club, or association violating this section shall be subject to a civil penalty
of not less than twenty-five dollars ($25) nor more than five hundred dollars ($500). Each
act in violation of this section shall constitute a separate offense. (b) The State Department
of Revenue or, as otherwise provided by resolution of the county commission, the Marengo County
Revenue Commissioner shall collect all taxes levied pursuant to this...
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45-15-243.02
Section 45-15-243.02 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Cleburne County for which the tax is levied to fail or refuse to add to
the sales price and collect from the purchaser the amount due on account of the tax herein
provided, to refund or offer to refund all or any part of the amount collected or absorb,
or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this part shall be subject to a
civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this part shall constitute a separate offense. (b) The State
Department of Revenue or, as otherwise provided by resolution of the county commission, any
other entity shall collect all taxes levied pursuant to this part at the...
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45-17-243.02
Section 45-17-243.02 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent
of the sales price of such property, or, if applicable, such lesser rate as may then be in
effect as determined by the governing body of the county pursuant to Section 45-17-243.08,
on the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, and 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 Department of Conservation and Natural Resources, but
if, and only if: (1) Such property is purchased at retail, on or after the effective date
of such tax, for storage, use, or other consumption in the county on or after the...
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45-20-242.57
Section 45-20-242.57 Applicability of parallel state provisions. All provisions of the state
sales tax statutes with respect to payment, assessment, and collection of the state sales
tax, making of reports and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports, or otherwise comply with
the state sales tax statutes, the promulgation of rules and regulations with respect to the
state sales tax, and the administration and enforcement of the state sales tax statutes, which
are not inconsistent with this subpart when applied to the tax levied pursuant to Section
45-20-242.51, shall apply to the county tax levied; and all provisions of the state use tax
statutes with respect to payment, assessment, and collection of the state use tax, making
quarterly reports and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports or otherwise comply...
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45-22-243.65
Section 45-22-243.65 Application of state statutes. All provisions of the state sales tax statutes
with respect to payment, assessment, and collection of the state sales tax, making of reports,
and keeping and preserving records with respect thereto, interest after due date of tax; make
reports, or otherwise comply with the state sales tax statutes, the promulgation of rules
and regulations with respect to the state sales tax, and the administration and enforcement
of the state sales tax statutes, which are not inconsistent with this subpart when applied
to the tax levied in Section 45-22-243.60, shall apply to the county tax levied, and all provisions
of the state use tax statutes with respect to payment, assessment, and collection of the state
use tax, making quarterly reports, and keeping and preserving records with respect thereto,
interest after due date of tax, penalties for failure to pay tax, make reports or otherwise
comply with the state use tax statutes, the promulgation of...
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45-22-243.95
Section 45-22-243.95 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the tax imposed) shall at the time of making such sale or if the storage,
use, or other consumption of such tangible personal property in the county is not then taxable
under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder,
collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in
the manner and form prescribed by the State Department of Revenue. On the 20th day of the
month next succeeding following the close of each quarterly period, each registered seller
shall file with the State Department of Revenue a return for the then preceding quarterly
period in such form as may be prescribed by the State Department of...
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45-39-245.42
Section 45-39-245.42 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent
of the sales price of such property, or, if applicable, such lesser rate as may then be in
effect as determined by the governing body of the county pursuant to Section 45-39-245.48,
on the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, and 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 Department of Conservation and Natural Resources, but
if and only if: (1) Such property is purchased at retail, on or after the effective date of
such tax, for storage, use, or other consumption in the county on or after the...
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