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40-17-220
railroad equipment; (3) Lubricating oil sold to be used for agricultural purposes; (4) Lubricating
oil sold to governing bodies of counties and incorporated municipalities; (5) Lubricating
oil sold to be used in off-road vehicles which presently do not require state licensing; specifically,
but not limited to, forklifts and other like devices not for use on the streets and highways
of this state; (6) Lubricating oil sold to city and county boards of education; and (7) Lubricating
oil sold to private and church school systems as defined in Section 16-28-1, and which
offer essentially the same curriculum as offered in grades K-12 in the public schools of this
state, Alabama Institute for Deaf and Blind, and the Department of Youth Services. (8) Lubricating
oil sold to the United States. (Acts 1980, No. 80-427, p. 590, §1; Acts 1981, No. 81-787,
p. 1379; Acts 1987, No. 87-553, p. 854, §3; Acts 1995, No. 95-410, p. 881, §1; Act 2004-546,
p. 1164, §1; Act 2011-565, p. 1084, §44.)...
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40-17-171
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 essentially the same curriculum as offered in grades K-12 in the public schools
of this state; and provided further, that where the excise tax of $.02 per gallon upon the
sale of the lubricating oil shall have been paid by a distributor, manufacturer, retail dealer,
or storer, payment shall be paid but one time by any person so liable. The state Department
of Revenue is hereby authorized to issue to the United States...
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8-17-87
Section 8-17-87 Inspection fee. (a) An inspection fee is imposed on the ultimate consumer of
gasoline at the rate of two cents ($.02) per gallon, if the excise tax levied on gasoline
under Section 40-17-325(a)(1) is refunded by the Department of Revenue unless the ultimate
consumer is specifically exempted from the inspection fee by this code. The Department of
Revenue is authorized to reduce the excise tax refund by the amount due for the inspection
fee. (b) An inspection fee is imposed on the ultimate consumer of undyed diesel fuel at the
rate of two cents ($.02) per gallon, if the excise tax levied on diesel fuel under Section
40-17-325(a)(2) is refunded by the Department of Revenue unless the ultimate consumer is specifically
exempted from the inspection fee by this code or unless the undyed diesel fuel is subject
to a reduced rate inspection fee in subsection (i). The Department of Revenue is authorized
to reduce the excise tax refund by the amount due for the inspection fee. (c)...
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40-17-223
Section 40-17-223 Distribution of tax proceeds derived from lubricating oil. All revenues received
or collected by the Department of Revenue upon the selling, use or consumption, distributing,
storing, or withdrawing from storage in this state of lubricating oil remaining after the
payment of the expense of administration and enforcement of this article are hereby allocated
and appropriated in the following manner: (1) Forty-five percent of the net tax proceeds is
hereby allocated and appropriated for state highway purposes and as the state's share of the
net tax proceeds to be covered into the State Treasury to the credit of the Public Road and
Bridge Fund and disbursed as provided in this article. (2) Fifty-five percent of the net tax
proceeds is hereby allocated and appropriated to be used for highway purposes by the counties
and municipalities to be covered into the State Treasury and disbursed and allocated as hereinafter
provided in this section. a. A portion of the local...
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a) For
the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a) For the
purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County Commission.
(3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as "kerosene oil," "fuel
oil" or "crude oil" when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene, jet fuel, or any
substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage
in any county for use in the operation of any motor vehicle upon the highways of this state.
(5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations, incorporated
or...
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40-21-102
service sold on a basis other than a call-by-call basis is sourced to the customer's place
of primary use. (3) The storage, use, or consumption of post-paid calling service is sourced
to the origination point of the telecommunications signal as first identified by either a.
the seller's telecommunication system, or b. information received by the seller from its service
provider, where the system used to transport such signal is not that of the seller. (4) The
storage, use, or consumption of private communication service is sourced as follows:
a. Service for a separate charge related to a customer channel termination point is sourced
to each level of jurisdiction in which such customer channel termination point is located.
b. Service where all customer channel termination points are located entirely within one jurisdiction
is sourced to the jurisdiction in which the customer channel termination points are located.
c. Service for segments of a channel between two customer channel...
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40-23-4
watercraft. (14) The gross proceeds of the sale or sales of fuel oil purchased as fuel for
kiln use in manufacturing establishments. (15) The gross proceeds of the sale or sales of
tangible personal property to county and city school boards within the State of Alabama, independent
school boards within the State of Alabama, all educational institutions and agencies of the
State of Alabama, the counties within the state, or any incorporated municipalities of the
State of Alabama, and private educational institutions operating within the State of
Alabama offering conventional and traditional courses of study, such as those offered by public
schools, colleges, or universities within the State of Alabama; but not including nurseries,
day care centers, and home schools. (16) The gross proceeds from the sale of all devices or
facilities, and all identifiable components thereof, or materials for use therein, acquired
primarily for the control, reduction, or elimination of air or...
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45-22-243.92
Section 45-22-243.92 Levy of use tax. (a) Excise taxes on the storage, use, or other consumption
of property in the county are imposed as hereinafter provided in this section. (1) An excise
tax is levied and imposed on the storage, use, or other consumption in the county of tangible
personal property purchased at retail, on or after June 1, 1975, for storage, use, or other
consumption in the county on or after June 1, 1975, at the rate of one percent of the sale
price of such property (regardless of whether the retailer is or is not engaged in business
in the county or in the state), except as provided in subdivisions (2), (3), and (4). (2)
An excise tax is levied and imposed on the storage, use, or other consumption in the county
of any machines or machinery used in the mining, quarrying, compounding, processing, and manufacturing
of tangible personal property, (including parts of such machines or machinery and attachments
and replacements therefor, which are made or manufactured for...
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40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is hereby imposed on the
storage, use or other consumption in this state of tangible personal property, not including,
however, materials and supplies bought for use in fulfilling a contract for the painting,
repairing or reconditioning of vessels, barges, ships, 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, purchased at retail
on or after October 1, 1965, for storage, use or other consumption in this state at the rate
of four percent of the sales price of such property or the amount of tax collected by the
seller, whichever is greater; provided, however, when the seller follows the Department of
Revenue's suggested use tax brackets and his records prove that his following said brackets
resulted in a net undercollection of tax for the month, he may report...
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