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40-23-67
Section 40-23-67 Seller to collect tax; seller not to assume or absorb tax. Every such seller
making sales of tangible personal property for storage, use or other consumption in this state,
not exempted under the provisions of Section 40-23-62, shall at the time of making such sales
or, if the storage, use or other consumption of the tangible personal property is not then
taxable hereunder, at the time such storage, use or other consumption becomes taxable hereunder,
collect the tax imposed by this article from the purchaser, and give to the purchaser a receipt
therefor in the manner and form prescribed by the department. The tax required to be collected
by the seller from the purchaser shall be displayed separately from the list, advertised in
the premises, marked or other price on the sales check or other proof of sales. It shall be
unlawful for any such seller to advertise or hold out or state to the public or to any customer,
directly or indirectly, that the tax or any part thereof...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-67.htm - 1K - Match Info - Similar pages
40-23-240
Section 40-23-240 Development and implementation of system. (a) No later than September 30,
2013, the Department of Revenue shall develop and make available a system which allows any
taxpayer required to file and remit a state, county, or municipal sales or use tax or a state,
county, or municipal leasing or rental tax or a state, county, or municipal lodgings tax the
ability to file and remit such sales and use tax or leasing or rental tax or lodgings tax
returns and payments through an electronic single point of filing program. The system shall
be known as the Optional Network Election for Single Point Online Transactions or "ONE
SPOT." The system shall be available for use by any taxpayer for tax periods after September
30, 2013, provided the taxpayer complies with this article and any rules promulgated by the
department for the administration of the system. The ONE SPOT system shall allow for sales
and use tax or leasing or rental tax or lodgings tax return filing and tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-240.htm - 3K - Match Info - Similar pages
23-8-5
Section 23-8-5 Program purposes; annual report. (a) The net tax proceeds allocated to ALDOT
in subsection (c) of Section 40-17-371 shall be used for the following program purposes, and
ALDOT shall annually report the results of the programs and itemize the specific projects
to the Permanent Joint Transportation Committee of the Alabama Legislature in compliance with
such procedures established by or for the committee: (1) Congestion Relief Program - The purpose
of this program is to add capacity to state, U.S., and Interstate routes in highly congested
areas of the state. ALDOT shall develop an assessment and prioritization plan to allocate
funds for congestion relief projects on the state's transportation infrastructure. (2) Economic
Development Roads Program - The purpose of this program is to develop and improve transportation
infrastructure to enhance economic development efforts in the State of Alabama. ALDOT shall
develop an assessment and prioritization plan to allocate funds...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-8-5.htm - 5K - Match Info - Similar pages
45-20-242.80
Section 45-20-242.80 Vehicle use tax. (a) The Covington County Tax Collector or county tax
collecting official shall collect any applicable municipal and/or county use tax authorized
by general or local law for the local taxing jurisdiction in which the purchaser resides,
or, if a business, the business location, on any automotive vehicle, truck trailer, trailer,
semitrailer, travel trailer, or house trailer purchased from dealers doing business outside
the State of Alabama and from licensed Alabama dealers where municipal and county sales taxes
were not collected at the time of purchase. (b) Any law to the contrary notwithstanding, the
county tax collector or county tax collecting official shall remit all county and municipal
use tax receipts collected hereunder directly to the appropriate county or municipal tax recipient
as otherwise provided by law. (Act 88-750, p. 159, ยงยง1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.80.htm - 1K - Match Info - Similar pages
40-29A-3
Section 40-29A-3 Tax amnesty program. (a) The department shall develop and implement a tax
amnesty program in accordance with the provisions of this chapter. The commissioner may provide
by rule as necessary for the administration and implementation of the program. The commissioner
shall publicize the program in order to maximize the public awareness of and participation
in the program. The commissioner, for purpose of publicizing the program, may contract with
any advertising agency within or outside this state and use public service announcements,
pamphlets, mail notices, and print, television, and radio announcements. Such publications
shall include increasing public awareness that the program will provide amnesty for sales
and use tax due on internet, mail order, or other purchases made from out-of-state vendors
for which Alabama sales or use tax was not charged at the time of purchase. In furthering
the collections of amnesty, the commissioner may procure amnesty program...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-29A-3.htm - 7K - Match Info - Similar pages
40-23-201
Section 40-23-201 Creation; composition; meetings. (a) There is hereby established the Alabama
Streamlined Sales and Use Tax Commission, created to identify, develop, implement, and administer
the procedures and programs the State of Alabama would need to come into compliance with the
Streamlined Sales and Use Tax Agreement in the event that federal legislation implementing
the agreement or the general concepts of the agreement, which includes a requirement that
remote sellers collect and remit sales and use taxes to member states, becomes law. The recommendations
of the commission, if ratified by the Legislature pursuant to this division, shall not be
implemented until and unless federal legislation adopting the Streamlined Sales and Use Tax
Agreement becomes law. (b) The commission shall be composed of 10 members, appointed as follows:
(1) Two representatives of municipal government, who shall be municipal employees or officials,
appointed by the Alabama League of Municipalities. (2)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-201.htm - 3K - Match Info - Similar pages
41-4-116
Section 41-4-116 Taxation on sales and leases of tangible personal property to state agency.
(a) For the purpose of this division, the following terms shall have the respective meanings
ascribed by this section: (1) AFFILIATE. A related party as defined in subsection (b) of Section
40-23-190 as that provision exists on January 1, 2004. (2) STATE DEPARTMENT or AGENCY. Every
state office, department, division, bureau, board, or commission of the State of Alabama.
(b) A state department or agency may not contract for the purchase or lease of tangible personal
property from a vendor, contractor, or an affiliate of a vendor or contractor, unless that
vendor, contractor, and all of its affiliates that make sales for delivery into Alabama or
leases for use in Alabama are properly registered, collecting, and remitting Alabama, state,
and local sales, use, and lease tax, as provided for by Chapter 12, Article 4, and Chapter
23, Articles 1 and 2 of Title 40 or by any local act or ordinance. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-4-116.htm - 2K - Match Info - Similar pages
45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.
(a) The following words, terms, and phrases as used in this section shall have the following
respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner"
means the Commissioner of Revenue of the State. (2) "County" means Butler County
in the State of Alabama. (3) "Fiscal Year" means the period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
"Month" means a calendar month. (5) "Quarterly Period" means the period
of three months ending on the last of each March, June, September, and December. (6) "Registered
Seller" means the person registered with the State Department of Revenue pursuant to
the state use tax statutes or licenses under the state sales tax statutes. (7) "State"
means the State of Alabama. (8) "State Department of Revenue" means the Department
of Revenue of the State. (9)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-7-241.htm - 20K - Match Info - Similar pages
40-18-86
Section 40-18-86 Sale or transfer of real property and associated tangible property by nonresidents.
(a) As used in this section, the term nonresident of Alabama shall include individuals, trusts,
partnerships, corporations, and unincorporated organizations. Any seller or transferor who
meets all of the following conditions and who provides the buyer or transferee with an affidavit
signed under oath swearing or affirming that all of the following conditions are met will
be deemed a resident for purposes of this section: (1) The seller or transferor has filed
Alabama income tax returns or appropriate extensions have been received for the two income
tax years immediately preceding the year of sale. (2) The seller or transferor is in business
in Alabama and will continue substantially the same business in Alabama after the sale or
the seller or transferor has real property remaining in the state at the time of closing of
equal or greater value than the withholding tax liability as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-86.htm - 6K - Match Info - Similar pages
45-26-246.02
Section 45-26-246.02 Monthly report; recordkeeping; penalties. (a) The tax levied by this part,
except as otherwise provided, shall be due and payable to Elmore County on or before the 20th
day of the month next succeeding the month in which the tax accrues. Notwithstanding any provision
of this part providing for the responsibility of the county to collect and administer the
tax provided in this part, the county may contract with an agent to perform all or any part
of its duties pursuant to this part. On or before the 20th day of each month, every person
on whom the tax is levied by this part shall render to the county on a form prescribed by
the Department of Revenue, a true and correct statement showing the gross proceeds of the
business subject to the tax for the then preceding month, together with other information
as the county requires. At the time of making the monthly report, the taxpayer shall compute
and pay to the county the amount of tax shown due. A person subject to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-246.02.htm - 2K - Match Info - Similar pages
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