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40-23-1
which is withdrawn from the business or stock and used or consumed by any person so withdrawing
the same, except property which has been previously withdrawn from business or stock and so
used or consumed with respect to which property the tax has been paid because of previous
withdrawal, use, or consumption, except property which enters into and becomes an ingredient
or component part of tangible personal property or products manufactured or compounded for
sale and not for the personal and private use or consumption of any person so withdrawing,
using, or consuming the same, and except refinery, residue, or fuel gas, whether in a liquid
or gaseous state, that has been generated by, or is otherwise a by-product of, a petroleum-refining
process, which gas is then utilized in the process to generate heat or is otherwise utilized
in the distillation or refining of petroleum products. In the case of the retail sale of equipment,
accessories, fixtures, and other similar tangible personal...
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40-23-60
personal property by anyone who purchases same at wholesale, except property which has been
previously withdrawn from the business or stock and so used or consumed and with respect to
which property the tax has been paid because of such previous withdrawal, use or consumption,
except property which enters into and becomes an ingredient or component part of tangible
personal property or products manufactured or compounded for sale as provided in subdivision
(4); and not for the personal and private use or consumption of any person so withdrawing,
using or consuming the same, and such wholesale purchaser shall report and pay the taxes thereon;
and except refinery, residue, or fuel gas, whether in a liquid or gaseous state, that has
been generated by, or is otherwise a by-product of, a petroleum-refining process, which gas
is then utilized in the process to generate heat or is otherwise utilized in the distillation
or refining of petroleum products. The term "retail sale" or "sale at...
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40-27-1
and disposition of the property constitute integral parts of the taxpayer's regular trade or
business operations. (b) "Commercial domicile" means the principal place from which
the trade or business of the taxpayer is directed or managed. (c) "Compensation"
means wages, salaries, commissions and any other form of remuneration paid to employees for
personal services. (d) "Financial organization" means any bank, trust company, savings
bank, industrial bank, land bank, safe deposit company, private banker, savings and
loan association, credit union, cooperative bank, small loan company, sales finance company,
investment company or any type of insurance company. (e) "Nonbusiness income" means
all income other than business income. (f) "Public utility" means any business entity
(1) which owns or operates any plant, equipment, property, franchise or license for the transmission
of communications, transportation of goods or persons, except by pipeline, or the production,
transmission,...
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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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40-13-53
Section 40-13-53 Applicability. (a) The term severed material, as defined in subdivision (9)
of Section 40-13-51 shall not include lime or limestone used for agricultural purposes or
for pollution control or abatement purposes, nor rock dust used for settling coal dust in
underground mines or similar uses, nor any natural minerals used for the purpose of producing
portland cement, nor processed sand used in the foundry cores, mold, and linings, nor clay
that produces lightweight aggregate, severed materials that are further processed into a finished
aggregate or limestone product without being transported on a public road, marble and marble
by-products, iron ore, quartzite, coal, oil, and natural gas and the severance of marble and
marble by-products, iron ore, quartzite, coal, oil, and natural gas shall not be subject to
the provisions of this article. (b) The tax levied by this article shall apply to all severed
material severed from the ground within this state and sold as tangible...
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40-9B-3
tax, be used for educational purposes or for capital improvements for education and local construction
related transaction taxes levied for educational purposes or for capital improvements for
education. (6) HEADQUARTERS FACILITY. Any trade or business described in NACIS Code 551114,
at which not less than 50 new jobs are located. (7) HYDROPOWER PRODUCTION. The definition
given in Section 40-18-1. (8) INDUCEMENT. Refers to an agreement, or an "inducement agreement,"
entered into between a private user and a public authority or county or municipal government
and/or a resolution or other official action, an "inducement resolution," "inducement
letter," or "official action" adopted by a public authority or county or municipal
government, in each case expressing, among other things, the present intent of such public
authority or county or municipal government to issue bonds in connection with the private
use property therein described. Notwithstanding any provision in this chapter to...
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8-19-5
Section 8-19-5 Unlawful trade practices. The following deceptive acts or practices in the conduct
of any trade or commerce are hereby declared to be unlawful: (1) Passing off goods or services
as those of another, provided that this section shall not prohibit the private labeling
of goods or services. (2) Causing confusion or misunderstanding as to the source, sponsorship,
approval, or certification of goods or services. (3) Causing confusion or misunderstanding
as to the affiliation, connection, or association with, or certification by another, provided
that this section shall not prohibit the private labeling of goods or services. (4)
Using deceptive representations or designations of geographic origin in connection with goods
or services. (5) Representing that goods or services have sponsorship, approval, characteristics,
ingredients, uses, benefits, or qualities that they do not have or that a person has sponsorship,
approval, status, affiliation, or connection that he or she does...
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37-11A-1
such bonds and notes are made payable. (11) To exercise, with respect to property located in
Alabama in the manner provided by the laws of Alabama and with respect to property located
in Mississippi in the manner provided by the laws of Mississippi, the power of eminent domain
with respect to any property, real, personal, or mixed. The authority shall not acquire by
eminent domain any real property or rights owned or held by railroads, transportation companies,
or utilities, either public or private. (12) To appoint, employ, contract with, and
provide for compensation of officers, employees, and agents, including engineers, attorneys,
consultants, fiscal advisers, and such other employees as the business of the authority may
require, including the power to fix working conditions by general rule and other conditions
of employment; and at its option to provide a system of disability pay, retirement compensation,
and pensions, or any of them; and to hire and fire servants, agents,...
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40-12-172
Section 40-12-172 Transient dealers. Each person doing business as a transient dealer as defined
in this section and who does not pay the privilege license under Section 40-12-73 or the license
permit under Section 40-25-19 shall pay an annual license tax to the state of $30. The payment
of one state license shall authorize such transient dealer to engage in such business in any
county in the state upon the payment of a county license of $5 in each such county. When used
in this section, the words "transient dealer" shall be held to include any person
or persons who shall be embraced in any of the following classifications: All persons acting
for themselves or as an agent, employee, salesman or in any capacity for another, whether
as owner, bailee or other custodian of goods, wares, and merchandise and going from person
to person, dealer to dealer, house to house or place to place and selling or offering to sell,
exchanging or offering to exchange, for resale by a retailer, any goods,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-172.htm - 7K - Match Info - Similar pages
40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f),
the tax imposed by this article shall be due and payable to the department monthly on or before
the 20th day of the month next succeeding each month during which the storage, use, or other
consumption of tangible personal property became taxable hereunder. (b) Every seller or person
engaged in making retail sales of tangible personal property for storage, use, or other consumption
in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily,
directly or indirectly, or through a subsidiary, or agent by whatever name called, an office,
place of distribution, sales, or sample room or place, warehouse or storage place, or other
place of business; (2) Qualifies to do business or registers with the state to collect the
tax levied by this chapter; (3) Employs or retains under contract any representative, agent,
salesman, canvasser, solicitor, or installer operating in...
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