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40-23-1
F.O.B. point and regardless of who selects the method of transportation, and regardless of
by whom or the method by which freight, postage, or other transportation charge is paid. Provided
further that, where billed as a separate item to and paid by the purchaser, the freight, postage,
or other transportation charge paid to a common carrier or the U.S. Postal Service is not
a part of the selling price. (6) GROSS PROCEEDS OF SALES. The value proceeding or accruing
from the sale of tangible personal property, and including the proceeds from the sale
of any property handled on consignment by the taxpayer, including merchandise of any kind
and character without any deduction on account of the cost of the property sold, the cost
of the materials used, labor or service cost, interest paid, any consumer excise taxes that
may be included within the sales price of the property sold, or any other expenses whatsoever,
and without any deductions on account of losses; provided, that cash...
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11-51-90.2
Gross Receipts and/or Flat Rate 443 Electronics and Appliance Stores Electronic and appliance
store, household, radio, television, computer Gross Receipts and/or Flat Rate 444 Building
Material and Gardening Equipment Dealers Building materials, hardware, paint, home center,
wallpaper Gross Receipts and/or Flat Rate 445 Food and Beverage Stores Food and beverage stores,
grocery, convenience, markets, liquor, beer Gross Receipts and/or Flat Rate Where Not State
Regulated 446 Health and Personal Care Stores Health and personal care stores,
drug, cosmetic, optical, health food Gross Receipts and/or Flat Rate 447 Gasoline Stations
Gasoline stations, filling stations Gross Receipts and/or Flat Rate Based on No. of Dispensers
448 Clothing and Accessories Stores Clothing stores, men's, women's, children, infants, shoe,
jewelry, luggage Gross Receipts and/or Flat Rate 451 Sporting Goods, Hobby, Book, Music Sporting
goods stores, hobby, toy, fish, gun, music, books Gross Receipts and/or...
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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...
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32-20-33
Section 32-20-33 Issuance of new certificate upon assignment. (a) The department, upon receipt
of a properly assigned certificate of title, with an application for a new certificate title,
the required fee, and any other documents required by the department, shall issue a new certificate
of title in the name of the transferee as owner and mail it to the first lienholder named
in it or, if none, to the owner. (b) The department, upon receipt of an application for a
new certificate of title by a transferee other than by voluntarily transfer, with proof of
the transfer, the required fee, and any other documents required by law, shall issue a new
certificate of title in the name of the transferee as owner. If the outstanding certificate
of title is not delivered to the department, the department shall make demand therefor from
the holder thereof. (c) The department shall file every surrendered certificate of title,
or an electronically reproduced copy of every such certificate, for a...
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32-6-211
Section 32-6-211 Issuance of temporary license tag and registration certificate. Each designated
agent shall, upon proper application, issue to the owner of a motor vehicle which is to be
permanently licensed in some state other than Alabama a temporary license tag to be affixed
to such motor vehicle and a temporary registration certificate. Each dealer who is a designated
agent may, upon proper application, issue to the owner of a motor vehicle which is to be permanently
licensed in Alabama, a temporary license tag to be affixed to such motor vehicle, and a temporary
registration certificate. A dealer who has been appointed by the department to perform the
duties of a designated agent shall have the authority to issue a temporary license tag and
temporary registration certificate only for motor vehicles which are sold by that dealer.
Any temporary license tags and registration receipts issued under this chapter or Chapter
12 of Title 40 shall be issued in a manner as prescribed by the...
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32-20-48
Section 32-20-48 Filing of notice; maintenance of records. (a) The department shall file each
notice of security interest received by the department with the required fee and maintain
a record of all notices of security interests filed by the department as follows: (1) Alphabetically,
under the name of the owner. (2) Under the manufactured home identification number. (3) Under
the certificate of title number. (4) In the discretion of the department, by any other method
it determines. (b) The department, before issuing or reissuing a certificate of title, shall
check the name of the owner and the certificate of title number of the manufactured home against
the record provided for in subsection (a). (Act 2009-746, p. 2236, §4.)...
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32-8-60
Section 32-8-60 Excepted liens and security interests. This chapter does not apply to or affect
any of the following: (1) A lien given by statute or rule of law to a supplier of services
or materials for the vehicle. (2) A lien given by statute to the United States, this state,
or any political subdivision of this state. (3) A security interest in a vehicle created by
a manufacturer or dealer who holds the vehicle for sale, but a buyer in the ordinary course
of trade from the manufacturer or dealer takes title free of the security interest. (4) A
lien on a utility trailer exempted under this chapter when the lien was created or established
on or after January 1, 2004. (5) A lien on a manufactured home exempted under this chapter
when the lien was created or established on or after January 1, 2010. (Acts 1973, No. 765,
p. 1147, §18; Act 2003-345, p. 870, §1; Act 2009-746, p. 2236, §2.)...
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40-12-390
Section 40-12-390 Definitions. The following words and phrases, when used in this article,
shall have the following meanings: (1) COMMISSIONER. The state Commissioner of Revenue. (2)
DEPARTMENT. The Department of Revenue. (3) DISTRIBUTOR. Any person engaged in the business
of selling or distributing new motor vehicles to new motor vehicle dealers. (4) FACILITATOR.
Any person or his or her designee who facilitates an off-site sale licensed under Section
40-12-395. The term may include the owner of the property where the off-site sale is being
conducted. (5) MANUFACTURER. Any person engaged in the business of manufacturing or assembling
new and unused motor vehicles. (6) MASTER DEALER LICENSE. The license issued by the department
pursuant to this article. (7) MOTOR VEHICLE. Any motor vehicle as defined in Section 40-12-240,
but the term shall not include any trailer not required to have a certificate of title. (8)
MOTOR VEHICLE REBUILDER. Any person engaged in the business of making or...
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32-20-29
Section 32-20-29 Replacement certificate. (a) If a certificate of title issued under this chapter
or previously issued under Chapter 8 of this title is lost, stolen, mutilated, or destroyed
or becomes illegible, the first lienholder or, if none, the owner or legal representative
of the owner named in the certificate, as shown by the records of the department, shall promptly
make application for and may obtain a replacement upon furnishing information satisfactory
to the department and payment of the fee as hereinafter required. The replacement certificate
of title shall contain the legend, "This is a replacement certificate and may be subject
to the rights of a person under the original certificate." It shall be mailed to the
first lienholder named in it, or, if none, to the owner. (b) The department shall not issue
a new certificate of title to a transferee upon application made on a replacement certificate
until 15 calendar days after the issuance date of the surrendered replacement...
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32-8-43
Section 32-8-43 Certificates lost, stolen, mutilated, etc. (a) If a certificate of title is
lost, stolen, mutilated, or destroyed or becomes illegible, the first lienholder or, if none,
the owner or legal representative of the owner named in the certificate, as shown by the records
of the department, shall promptly make application for and may obtain a replacement upon furnishing
information satisfactory to the department and payment of the fee as hereinafter required.
The replacement certificate of title shall contain the legend, "This is a replacement
certificate and may be subject to the rights of a person under the original certificate."
It shall be mailed to the first lienholder named in it, or, if none, to the owner. (b) The
department shall not issue a new certificate of title to a transferee upon application made
on a replacement certificate until 15 calendar days after the issuance date of the surrendered
replacement title. (c) A person recovering an original certificate of...
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