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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "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. (6) "State
sales...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby
levied in addition to the license taxes provided for by this chapter and municipal and county
license taxes and in addition to any marked-up price made by the board on wine sold by the
board a privilege or excise tax measured by and graduated in accordance with the volume of
sales of table wine containing not more than sixteen and one-half percent alcohol by volume
and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing
not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee
or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection,
Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection
(a) shall be added to the sales price of all table wine containing not more than sixteen and
one-half percent alcohol by volume sold and shall be collected...
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15-8-150
Section 15-8-150 Contents; sufficiency; use of analogous forms. The forms of indictment set
forth in this section in all cases in which they are applicable, are sufficient, and analogous
forms may be used in other cases. (1) CAPTION, COMMENCEMENT AND CONCLUSION GENERALLY. The
State of Alabama,) Circuit court, ___ session, ___) 20___ The grand jury of said county charge
that, before the finding of this indictment, etc. (describing the offense as in the following
forms), against the peace and dignity of the State of Alabama. E.F.J.,District Attorney of
the ______ circuit. (2) ADVERTISING, ETC., UNREGISTERED SECURITIES. A. B. did, contrary to
law, and subsequent to the ____ day of ____, 20__, advertise (or otherwise describing the
unlawful act) in this state for the purpose of inducing or securing subscriptions to or sales
of the capital stock of the X. Y. company (or otherwise describing the security so advertised),
which said stock (or other security) had not then...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/15-8-150.htm - 33K - 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
45-26A-60.01
Section 45-26A-60.01 Sunday sales of alcoholic beverages for off-premises consumption. (a)
This section shall apply only to the City of Tallassee in Elmore and Tallapoosa Counties.
(b) The voters of the City of Tallassee may authorize the sale of alcoholic beverages for
off-premises consumption within the municipality on Sunday between the hours of 1:00 p.m.
and midnight by an election pursuant to this section, in the following manner: The governing
body of the City of Tallassee, by resolution, shall hold a referendum at the next general
election in the city to determine if alcoholic beverages may be sold within the municipality
for off-premises consumption. (c) On the ballot to be used for such election, the question
shall be in the following form: "Do you favor the legal sale of alcoholic beverages within
this municipality for off-premises consumption on Sunday between the hours of 1:00 p.m. and
midnight? Yes ___ No ___." (d) The first election and any subsequent elections shall
be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26A-60.01.htm - 3K - Match Info - Similar pages
45-10-20.03
Section 45-10-20.03 Draft and keg beer sales authorized. (a) This section only applies in Cherokee
County. (b) The sale of draft or keg beer or malt beverages for on-premises consumption by
retail licensees of the Alabama Alcoholic Beverage Control Board is authorized within Cherokee
County so long as approved by a majority vote of the county commission or, if applicable,
the city council of the municipality where the licensee is located. The sale of draft or keg
beer or malt beverages for off-premises consumption in kegs by retail licensees of the Alabama
Alcoholic Beverage Control Board is authorized within the county only if such beverages are
sold in kegs and so long as approved by a majority vote of the county commission or, if applicable,
the city council of the municipality where the licensee is located. (c) All resolutions and
ordinances relating to the sale, consumption, and possession of bottled or canned beer shall
apply to draft or keg beer or malt beverages. (Act 2012-242,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-10-20.03.htm - 1K - Match Info - Similar pages
45-28A-44
Section 45-28A-44 Regulation of sale and consumption of alcoholic beverages. (a) This section
shall apply only to the City of Gadsden. (b)(1) The voters of the City of Gadsden may authorize
the sale of alcoholic beverages for on and off premises consumption within the municipality
seven days a week by an election pursuant to this section, in the following manner: The governing
body of the City of Gadsden, by resolution, shall call an election for the municipality to
determine the sentiment of the voters of the municipality residing within the corporate limits,
as to whether or not it may determine whether alcoholic beverages can be legally sold or distributed
on Sunday for on-premises and off-premises consumption within the municipality. (2) On the
ballot to be used for such election, the question shall be in the following form: "Do
you favor the legal sale and distribution of alcoholic beverages for on and off premises consumption
within the corporate limits of the City of Gadsden...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-28A-44.htm - 3K - Match Info - Similar pages
45-36A-100
Section 45-36A-100 Sale of draft or keg beer or malt beverages. (a) This section shall only
apply to the City of Scottsboro in Jackson County. (b) Subject to subsection (c), the sale
of draft or keg beer or malt beverages for on-premises and off-premises consumption by retail
licensees of the Alabama Alcoholic Beverage Control Board is authorized in the city. All resolutions
and ordinances relating to the sale, consumption, and possession of bottled or canned beer
shall apply to draft or keg beer or malt beverages. (c) The city governing body may hold a
referendum to determine if the sale of draft or keg beer or malt beverages for on-premises
and off-premises consumption by retail licensees of the Alabama Alcoholic Beverage Control
Board is authorized in the city. If a majority of the voters voting thereon in the city vote
in favor of the question, then the sale of draft or keg beer or malt beverages for on-premises
and off-premises consumption by retail licensees of the Alabama...
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