40-12-222
Section 40-12-222 Levy and amount of tax. (a) In addition to all other taxes
now imposed by law, there is hereby levied and shall be collected as herein provided a privilege
or license tax on each person engaging or continuing within this state in the business of
leasing or renting tangible personal property at the rate of four percent of the gross proceeds
derived by the lessor from the lease or rental of tangible personal property; provided, that
the privilege or license tax on each person engaging or continuing within this state in the
business of leasing or renting any automotive vehicle or truck trailer, semitrailer, or house
trailer shall be at the rate of one and one-half percent of the gross proceeds derived by
the lessor from the lease or rental of such automotive vehicle or truck trailer, semitrailer,
or house trailer; provided further, that the tax levied in this article shall not apply
to any leasing or rental, as lessor, by the state, or any municipality or county in the...

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40-25-23
Section 40-25-23 Disposition of funds. All revenues collected under the provisions
of this article, except as otherwise provided, shall be paid to the Department of Revenue
by check or draft made payable to the Treasurer of Alabama, and shall be distributed in the
following manner: (1) All of the revenue derived from the tax levied upon cigarettes
by Sections 40-25-2 and 40-25-41 shall be deposited in the State Treasury
and 38.82 percent of such revenue shall be divided as follows: a. Six and six one-hundredths
percent to the credit of the State Public Welfare Trust Fund, which is hereby appropriated
for general welfare purposes. In this section, "general welfare purposes" means:
1. The administration of public assistance as set out in Sections 38-2-5 and 38-4-1;
2. Services, including supplementation and supplementary services under the federal Social
Security Act, to or on behalf of persons to whom such public assistance may be given under
Section 38-4-1; 3. Services to and on behalf...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section
have the meanings respectively ascribed to them in Article 1 except where the
context herein clearly indicates a different meaning. In addition, 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) STATE SALES TAX STATUTES.
Article 1 of Chapter 23 of Title 40, which levies
a retail sales tax for state purposes, and includes all statutes, heretofore enacted, which
expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to
affect, the administration of Article 1 and the incidence and collection of
the tax imposed...
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40-13-53
state provided such minerals are not transported on public roads in Alabama. Records relating
to minerals purchased for use outside the state, including method of delivery, shall be available
for verification and audit purposes to the department and the department shall make the records
available to the county commission of the county from which the materials were severed upon
request of the county commission. (c) Notwithstanding the provisions of subsection (b), or
any other provisions in this article to the contrary: (1) Any severed material
severed from the earth by an operator or producer and moved from one place to another on the
same site, or transported to another site owned by the same operator or producer shall not
be considered a severance thereof for purposes of taxation. (2) Any severed materials or any
other kind of material when severed and used for fill by an operator, producer, or any other
person, whether from the same construction site, job site, borrow pit, or any...
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40-21-121
of when the services being billed were provided. The home service provider furnishing such
mobile telecommunications services shall be entitled to deduct and retain from the gross amount
of tax billed by the home service provider nine-tenths of one percent of the amount of such
tax billed on or after February 1, 2002, in consideration of the costs incurred by
the home service provider in collecting and remitting the tax levied by this article;
provided, however, that on and following October 1, 2002, the amount deducted and retained
by such provider shall be one-fourth of one percent of the gross amount of such tax billed.
(b) Every home service provider subject to the tax herein levied in subsection (a) shall add
to the price or charge for such services and collect from every customer thereof an amount
equal to the prescribed percentage of gross price or gross charge therefor. It shall be unlawful
for any home service provider to fail or refuse to collect from the customer the...
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28-3-203
of the revenues collected under the provisions of subsection (b) of this section shall be paid
into the State Treasury to the credit of the General Fund. (2) 61.5 percent of the
revenues collected under the provisions of subsection (b) of this section are hereby irrevocably
pledged and hereby appropriated for the purposes of providing for payment of the principal
of, premium, if any, and interest on, all bonds issued by the Alabama Mental Health Finance
Authority, as authorized by Title 41, Chapter 10, Article
11, in the amount that may be necessary for such purposes to the extent and
only to the extent that the revenues appropriated for such purposes under Section 40-25-23
are not sufficient to pay at their respective maturities the principal of, premium, if any,
and interest on, such bonds. (d) Any portion of the aforesaid 61.5 percent of the revenues
pledged and appropriated in subdivision (c)(2), above, not needed in any fiscal year shall
be deposited in the State Treasury to...
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40-14A-22
year beginning January 1, 2000. For each taxable year thereafter, the maximum tax shall
not exceed $15,000 for any taxpayer, except as provided in subdivision (2). (2) With
respect to any (i) financial institution groups as defined in subsection (f) (1); (ii)
insurance company that is subject to the premium taxes levied by Chapter 4A of Title
27; and (iii) corporation, company, limited liability entity, or association whose property
is assessed for taxation pursuant to the provisions of Chapter 21 and is obligated
to serve the general public, but is not subject to the Alabama Corporate Income tax, the privilege
tax levied by this article shall not exceed $3,000,000, for any taxpayer or, for a
financial institution group, for the financial institution group as a whole each year except
as provided in subsection (e). The privilege tax levied by this article on any electing
family limited liability entity shall not exceed $500. The privilege tax levied by this article
on any...
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45-42-140.02
Section 45-42-140.02 Fire protection service fee - Levy; definitions; exemptions.
(a) There is levied on the owner of each dwelling and business located in those portions of
Limestone County located outside the corporate boundaries of any municipality having a municipal
fire department a fire protection service fee of two dollars fifty cents ($2.50) monthly on
each dwelling and five dollars ($5) monthly on each business to be collected annually. (b)
For the purposes of this article a dwelling shall be defined as any building, structure,
or other improvement to real property used or expected to be used as a dwelling or residence
for one or more human beings, including specifically and without limiting the generality of
the foregoing, (i) such a building, structure, or improvement assessed, for purposes of state
and county ad valorem taxation, as Class III single-family owner-occupied residential property,
(ii) a duplex or an apartment building, and (iii) any mobile home or house...
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11-50-322
Section 11-50-322 Exemption from taxation of bonds, property, and income of corporation;
other exemptions. The property and income of each corporation formed or the certificate of
incorporation of which is amended under this article and all bonds issued by each such
corporation and the income from such bonds and conveyances by or to each such corporation
and mortgages and indentures of trust by or to each such corporation shall be exempt from
all taxation in the State of Alabama. Each such corporation shall also be exempt from all
sales and use taxes and gross receipts taxes levied by the state and any political subdivision
thereof with respect to the purchase, sale, use, or consumption of property; provided, however,
that the provisions of this section shall not be construed to exempt any such corporation
from the privilege or license tax levied by Section 40-21-82 or the excise tax
levied by Section 40-21-102; and provided, further, that any such sales,
use, or gross receipts taxes...
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40-17-220
Section 40-17-220 Lubricating oil excise tax; exemptions. (a) There is hereby
levied in addition to all other taxes of every kind now imposed by law an excise tax on lubricating
oil of $.04 per gallon, which shall be collected as herein provided. (b) Every manufacturer,
distributor, refiner, retail dealer, storer, or user of lubricating oil shall collect and
pay over to the state Department of Revenue an excise tax of $.04 per gallon upon the selling,
use or consumption, distributing, storing, or withdrawing from storage in this state for any
use of lubricating oil as defined or otherwise referred to in this article, except
lubricating oil expressly exempted by the provisions of this article. Provided, that
where any excise tax imposed by this section upon the sale, use or consumption, distribution,
storage or withdrawal from storage in this state of gasoline or lubricating oil shall have
been paid to the state by a manufacturer, distributor, refiner or by any retail dealer, storer,
or...
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