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28-3-185
Section 28-3-185 Transactions between wholesalers exempt; reports. The tax levied by subsection
(a) of Section 28-3-184 shall not be imposed upon the sale, trade or barter of malt or brewed
beverages by one licensed wholesaler or distributor to another wholesaler or distributor licensed
to sell and handle malt or brewed beverages in this state, which transaction is hereby made
exempt from said tax; provided, however, that the board may require written reporting of any
such transaction in such form as the board may prescribe. (Acts 1979, No. 79-802, p. 1475,
§2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-185.htm - 875 bytes - Match Info - Similar pages
28-3-191
Section 28-3-191 Transactions between wholesalers and/or distributors exempt from article.
The tax levied by subsection (a) of Section 28-3-190 shall not be imposed upon the sale, trade
or barter of malt or brewed beverages by one licensed wholesaler or distributor to another
wholesaler or distributor licensed to sell and handle malt or brewed beverages in this state,
which transaction is hereby made exempt from said tax; provided, however, that the board shall
and the county or municipality may require written reporting of any such transaction in such
form as the board may prescribe, or if no form is prescribed by the board, in such form as
may be prescribed by the county or municipality. (Acts 1982, No. 82-344, p. 473, §2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-191.htm - 1K - Match Info - Similar pages
40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected, as herein provided,
a privilege or license tax against the person on account of the business activities engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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45-14-244.01
Section 45-14-244.01 Addition of tax to tobacco products. Every person, firm, corporation,
club, or association that sells, stores, or receives for the purpose of selling or storing
in Clay County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the
amount of the license or privilege tax levied and assessed to the price of the cigarettes,
cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section
that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association that sells or stores or receives for the purpose of distributing the
cigarettes, cigars, snuff, and smoking tobacco products acting merely as an agent for the
collection of the tax. The dealer, storer, or distributor shall state the amount of the tax
separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products on
all price display signs, sales or delivery slips, bills, and statements which advertise or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-244.01.htm - 1K - Match Info - Similar pages
45-18-244.01
Section 45-18-244.01 Addition of tax to tobacco products. Every person, firm, corporation,
club, or association that sells, stores, or receives for the purpose of selling or storing
in Conecuh County, any cigarettes, cigars, snuff, and smoking tobacco products shall add the
amount of the license or privilege tax levied and assessed to the price of the cigarettes,
cigars, snuff, and smoking tobacco products. It is the purpose and intent of this section
that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation,
club, or association, that sells or stores or receives for the purpose of distributing the
cigarettes, cigars, snuff, and smoking tobacco products, acting merely as an agent for the
collection of the tax. The dealer, storer, or distributor shall state the amount of the tax
separately from the price of the cigarettes, cigars, snuff, and smoking tobacco products,
on all price display signs, sales or delivery slips, bills, and statements which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-244.01.htm - 1K - Match Info - Similar pages
45-2-244.131
Section 45-2-244.131 Addition of tax to tobacco products. Every person, firm, corporation,
club, or association that sells, stores, or receives, for the purpose of selling or storing
in Baldwin County, any snuff and smoking tobacco products shall add the amount of the license
or privilege tax levied and assessed to the price of the snuff and smoking tobacco products.
It is the purpose and intent of this section that the tax levied is, in fact, a levy on the
consumer with the person, firm, corporation, club, or association, that sells or stores or
receives for the purpose of distributing the snuff and smoking tobacco products, acting merely
as an agent for the collection of the tax. The dealer, storer, or distributor shall state
the amount of the tax separately from the price of the snuff and smoking tobacco products,
on all price display signs, sales or delivery slips, bills, and statements which advertise
or indicate the price of the snuff and smoking tobacco products. (Act 2003-425,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.131.htm - 1K - Match Info - Similar pages
28-3-186
Section 28-3-186 Penalties for failure to pay taxes collected, execution issued for unpaid
taxes, etc. (a) Every wholesaler licensee collecting taxes on malt or brewed beverages levied
by this article shall timely pay the same to the board as provided in this article. (b) If
any taxes levied by this article remain due and unpaid for a period of 10 days beyond the
due date, the wholesaler licensee serving as collection agent for the board shall be required
to pay as part of the taxes so levied a penalty of not less than $50.00 nor more than $500.00
to be assessed and collected by the board. (c) Any wholesaler who fails timely to pay any
tax levied by this article shall be subject to disciplinary action by the hearing commission
and, upon being adjudged guilty, shall be subject to revocation or suspension of license.
(d) If any taxes or penalties imposed by this article remain due and unpaid for a period of
10 days, the board shall issue a warrant or execution directed to any sheriff of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-186.htm - 2K - Match Info - Similar pages
40-23-102
Section 40-23-102 Excise tax levied on storage or use of automotive vehicles, motorboats, truck
trailers, manufactured homes, etc.; additional receipts and taxes collected. (a) There is
hereby levied and shall be collected as herein provided, in lieu of the excise tax levied
by subsection (c) of Section 40-23-61, an excise or use tax upon every person, firm, or corporation
purchasing outside the state, other than at wholesale, any automotive vehicle, motorboat,
truck trailer, trailers, semitrailer, or travel trailer, required to be registered or licensed
with the judge of probate of any county in this state for use, storage, or other consumption
within this state a tax in an amount equal to two percent of the purchase price. (b) Commencing
October 1, 1989, there is hereby levied and shall be collected, as provided for under the
provisions of subsection (e) of Section 40-23-104, an excise or use tax in the amount equal
to two percent of the purchase price on the storage, use, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-102.htm - 2K - Match Info - Similar pages
40-23-37
Section 40-23-37 Agricultural machinery and equipment - Tax imposed; rate. There is hereby
levied, in lieu of the state sales tax levied by Section 40-23-2, a privilege or license tax
against the person on account of the business activities engaged in and in the amount to be
determined by the application of rates against gross sales, or gross receipts, as the case
may be as follows: Upon every person, firm or corporation engaged or continuing within this
state in the business of selling at retail any machine, machinery or equipment which is used
in planting, cultivating and harvesting farm products, or used in connection with the production
of agricultural produce or products, livestock or poultry on farms, and the parts of such
machines, machinery or equipment, attachments and replacements therefor which are made or
manufactured for use on or in the operation of such machine, machinery or equipment, and which
are necessary to and customarily used in the operation of such machine,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-37.htm - 2K - Match Info - Similar pages
45-10-245.01
Section 45-10-245.01 Tax to be added to sales price of tobacco products. Commencing August
1, 1989, there is levied on every person, firm, corporation, club, or association that sells
or stores or receives for the purpose of distribution in Cherokee County any cigarettes, cigars,
snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege
tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products, it being the purpose and intent of this provision that the tax
levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association,
who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff,
smoking tobacco, and like tobacco products, acting merely as agent for the collection of the
tax. The dealer, storer, or distributor shall state the amount of the tax separately from
the price of the cigarettes, cigars, snuff, smoking...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-245.01.htm - 2K - Match Info - Similar pages
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