8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to them in this section unless otherwise stated and unless the context or subject matter clearly indicates otherwise: (1) PERSON. Any person, firm, association, organization, partnership, business trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL. Those products upon which the state excise tax levied, or defined, in Sections 40-17-1 through 40-17-52 and 40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified as a wholesaler of motor fuel with the state Revenue Commissioner, and shall also mean and include any person, other than a buying pool defined herein, wherever resident or located, who brings or causes to be brought into this state motor fuel purchased directly from the manufacturer thereof. (4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including any affiliate of such person, in commerce within the state, who purchases motor...
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20-2-190
Section 20-2-190 Penalties; sale of ephedrine, etc.; Alabama Drug Abuse Task Force. (a) Any person who manufactures, sells, transfers, receives, or possesses a listed precursor chemical violates this article if the person: (1) Knowingly fails to comply with the reporting requirements of this article; (2) Knowingly makes a false statement in a report or record required by this article or the rules adopted thereunder; (3) Is required by this article to have a listed precursor chemical license or permit, and is a person as defined by this article, and knowingly or deliberately fails to obtain such a license or permit. An offense under this subsection shall constitute a Class C felony. (b) Notwithstanding the provisions of Section 20-2-188, a person who possesses, sells, transfers, or otherwise furnishes or attempts to solicit another or conspires to possess, sell, transfer, or otherwise furnish a listed precursor chemical or a product containing a precursor chemical or ephedrine or...
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28-3-280
Section 28-3-280 Additional state sales tax levied. In addition to all other taxes levied and collected on the sale of any alcoholic beverage, there is hereby levied an additional state sales tax in the amount of two percent of the retail price, excluding taxes, on the sales of alcoholic beverages sold at retail by Alcoholic Beverage Control Board stores. Such tax shall be in addition to any and all other taxes collected on sales. (Acts 1982, No. 82-427, p. 675, §1.)...
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45-48-242.01
Section 45-48-242.01 Sales tax on wholesale and retail price of spirituous or vinous liquors. Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, in Marshall County, in lieu of the tax levied by Act 89-797 (Acts 1989, p. 1596), there is hereby levied and shall be collected a sales tax at the rate of five percent upon the wholesale and retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns. The county tax herein levied shall be collected by the board, its successors or assigns, from the wholesale and retail purchaser at the time the wholesale or retail price is paid. The tax shall be collected as are other taxes on alcoholic beverages and deposited into the county general fund to be distributed to the Marshall County District Attorney's office, district attorney fund, for administration of the office. The Alcoholic...
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45-22-243.01
gross sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, any association or other agency or instrumentality of such institutions) engaged or continuing within the county in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character (not including, however, bonds or other evidences of debts or stock, nor sales of material and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, ships, and other watercraft of over 50 tons burden) an amount of one percent of the gross proceeds of sales of the business, except where a different amount is expressly provided herein; provided,...
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45-22-243.91
now imposed by law, and shall be collected as herein provided, a privilege or license tax on account of the business activities and in the amount to be determined by the application of rates against gross sales or gross receipt, as the case may be, as follows: (1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character (not including, however, bonds or other evidence of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business, except where a different amount is expressly provided herein; provided, however, that any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such business at the...
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45-48-242.02
Section 45-48-242.02 Levy, collection, and distribution of certain taxes on alcoholic beverages. (a) Notwithstanding any other laws, the taxes levied and collected on wholesale and retail sales of liquor, beer, and table wine in the City of Guntersville shall also be levied and collected at the same rates and in the same manner on wholesale and retail sales of the same alcoholic beverages sold at wholesale or retail in any community development district in Marshall County established under Chapter 8B of Title 35. (b) The proceeds of revenues collected in a community development district in the county under subsection (a) shall be distributed as follows: (1) One-third to the Marshall County General Fund. (2) One-third to the office of the sheriff. (3) One-third to the office of the Marshall County District Attorney. (Act 93-659, p. 1138, §§ 1, 2.)...
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45-8-245
Section 45-8-245 Sales tax on spirituous and vinous liquors. Pursuant to the authority granted in Section 104 of the Constitution of Alabama of 1901, in Calhoun County, there is hereby levied and shall be collected a sales tax at the rate of five percent upon the wholesale and retail price, excluding taxes, of spirituous or vinous liquors sold at retail or wholesale in the county by the Alcoholic Beverage Control Board, its stores, or its successors or assigns. The county tax herein levied shall be collected by the board, its successors, or assigns, from the wholesale and retail purchaser at the time the wholesale or retail price is paid. The tax shall be collected as are other taxes on alcoholic beverages and deposited into the county general fund to be distributed to the Calhoun County district attorney's office, district attorney fund, for the operation of the office. The Alcoholic Beverage Control Board may withhold five percent of the tax collected under this section for costs for...
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40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services. (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, an excise tax on the storage, use, or other consumption of electricity, domestic water, and natural gas in the State of Alabama. The amount of the tax shall be determined by the application of rates against the sales price of such services in the State of Alabama. The tax shall be computed monthly in accordance with the following table: If the total sales price of the utility services furnished by a utility and stored, used, or otherwise consumed by a person in one month is: The tax with respect to the utility service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over $60,000.00 $1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of excess over $60,000.00 (b) There is hereby levied an excise tax on the...
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40-17-171
Section 40-17-171 Levy; amount; certificates of exemption. Every distributor, manufacturer, retail dealer, or storer of lubricating oil, as herein defined, shall pay an excise tax of $.02 per gallon upon the selling, distributing, or withdrawing from storage in this state for any use lubricating oil as herein defined; provided, that this excise tax shall neither be levied upon the sale of lubricating oil in interstate commerce nor upon any sale of lubricating oil destined for out-of-state use which is 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; and provided further that this excise tax shall not be levied on lubricating oil sold to city and county governing bodies, city and county boards of education, the Alabama Institute for Deaf and Blind, the Department of Youth Services school district, and private and church schools as defined in Section 16-28-1, and which offer...
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