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40-12-220
Section 40-12-220 Definitions. For purposes of this article, the following terms shall
have the respective meanings ascribed by this section: (1) BUSINESS. All activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person. (2) COMMISSIONER. The Commissioner
of Revenue of the state. (3) DEPARTMENT. The Department of Revenue of the state. (4) GROSS
PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, including any license or privilege taxes passed on to a lessee by a lessor, without
any deduction on account of the cost of the property so leased or rented, the cost of materials
used, labor or service cost, interest paid, or any other expense whatsoever, and without any
deductions on account of loss, and shall also include on the part of any person claiming exemption
under subdivision (4) of Section 40-12-223 an amount equal to the amount of...
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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall
have the respective meanings ascribed to them in this section: (1) PERSON or COMPANY.
Any individual, firm, company, partnership, association, corporation, receiver or 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) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the
following: a. A sale of tangible personal property by wholesaler to licensed retail merchants,
jobbers, dealers or other wholesalers for resale and does not include a sale by wholesalers
to users or consumers, not for resale. b. A sale of tangible personal property or products,
including iron ore, and including the furnished container and label of such...
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45-8-241.60
Section 45-8-241.60 Definitions. The following words, terms, and phrases, when used
in this subpart shall have the meanings ascribed to them in this section, except where
the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm, partnership,
association, corporation, receiver, trust, estate, or other entity, or any other group or
combination of any thereof acting as a unit. (2) LICENSE COMMISSIONER. The License Commissioner
of Calhoun County, Alabama. (3) COUNTY. Calhoun County, Alabama. (4) BUSINESS. All activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person. (5) GROSS PROCEEDS. The value proceeding
or accruing from the leasing or rental of tangible personal property, without any deduction
on account of the cost of the property so leased or rented, the cost of materials used, labor,
or service cost, interest paid or any other expenses whatsoever,...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection,
except where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person
with the object of gain, profit, benefit, or advantage, either direct or indirect to such
person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...
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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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40-18-31.2
Section 40-18-31.2 Factor presence nexus standard for business activity. (a)(1) Individuals
who are residents or domiciliaries of this state and business entities that are organized
or commercially domiciled in this state have substantial nexus with this state. (2) Nonresident
individuals and business entities organized outside of the state that are doing business in
this state have substantial nexus and are subject to the taxes provided for in Chapters 14A,
18, and 16 of this title, when in any tax period the property, payroll, or sales of the individual
or business in the state, as they are defined in subsection (d), exceeds the thresholds set
forth in subsection (b). (b) Substantial nexus is established if any of the following thresholds
are exceeded during the tax period: (1) A dollar amount of fifty thousand dollars ($50,000)
of property. (2) A dollar amount of fifty thousand dollars ($50,000) of payroll. (3) A dollar
amount of five hundred thousand dollars ($500,000) of sales, as...
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37-11A-1
Section 37-11A-1 Execution and text of compact. The Governor, on behalf of this state,
shall execute a compact, in substantially the following form, with the State of Mississippi,
and the Legislature approves and ratifies the compact in the form substantially as follows:
Northeast Mississippi - Northwest Alabama Railroad Authority Compact. The contracting states
solemnly agree: Article I. The purpose of this compact is to promote and develop trade, commerce,
industry, and employment opportunities for the public good and welfare in northeast Mississippi
and northwest Alabama through the establishment of a joint interstate authority to acquire
certain railroad properties and facilities which the operator thereof has notified the Interstate
Commerce Commission of an intention to abandon and which are located in any of Franklin, Marion,
or Winston Counties, Alabama or in Alcorn or Tishomingo Counties, Mississippi. Article II.
This compact shall become effective immediately as to the State...
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45-2-244.180
Section 45-2-244.180 Definitions. The following terms shall have the following meanings:
(1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (2)
COUNTY. Baldwin County, Alabama. (3) EXEMPT ORGANIZATION. Any organization exempt from taxation
under 26 U.S.C. ยง501, as in effect from time to time. (4) GROSS PROCEEDS. The value proceeding
or accruing from leasing or renting tangible personal property, without any deduction on account
of the cost of the property so leased or rented, the cost of materials used, labor or service
cost, interest paid, or any other expenses whatsoever, and without any deduction on account
of loss and shall also include on the part of any person claiming an exemption under subdivision
(4) of Section 45-2-244.182 an amount equal to the amount of rental paid on any tangible
personal property acquired under such exception and thereafter...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section,
the following terms shall have the respective meanings ascribed to them by this section:
(1) CIGAR WRAP. An individual tobacco wrapper that is made wholly or in part from tobacco,
including reconstituted tobacco, whether in the form of tobacco leaf, sheet, or tube, if the
wrap is designed to be offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner
of the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue
of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied
less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON.
Individuals, firms, corporations, partnerships, companies, or other agencies, associations,
incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE
SALE. A sale of tangible personal property by wholesalers to licensed retail...
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8-32-2
Section 8-32-2 Definitions. As used in this chapter, the following terms shall have
the following meanings: (1) ADMINISTRATOR. The person designated by a provider to be responsible
for the administration of service contracts or the service contracts plan or to make the filings
required by this chapter. (2) COMMISSIONER. The Commissioner of Insurance of this state. (3)
CONSUMER. A natural person who buys, primarily for personal, family, or household purposes,
and not for resale, any tangible personal property normally used for personal, family, or
household purposes and not for commercial or research purposes. (4) MAINTENANCE AGREEMENT.
A contract of limited duration that provides for scheduled maintenance only. (5) MANUFACTURER.
A person that is one of the following: a. A manufacturer or producer of property that sells
the property under its own name or label. b. A subsidiary of the person who manufactures or
produces the property. c. A corporation which owns at least 80 percent of the...
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