32-16-2
Section 32-16-2 Registration of certain vehicles; bond of certain dealers. Every dealer in
used or secondhand motor vehicles who is a nonresident of the State of Alabama, or who does
not have a permanent place of business in the State of Alabama, and any person, firm or corporation
who brings any used or secondhand motor vehicle into the State of Alabama for purposes of
sale or resale, except as a trade-in on a new motor vehicle, or another used car, shall, within
10 days from date of entering of said used or secondhand motor vehicle into the State of Alabama,
register such motor vehicle with the probate judge of the county in which said secondhand
or used motor vehicle is brought, on a form to be provided by the probate judge, and shall,
before said used or secondhand car is put on a used car lot for sale, or offered for sale,
or sold, execute bond with two good and sufficient sureties or with a surety company duly
authorized to do business in the State of Alabama as surety or...
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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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40-12-4
Section 40-12-4 County license tax for school purposes - Authority to levy. (a) In order to
provide funds for public school purposes, the governing body of each of the several counties
in this state is hereby authorized by ordinance to levy and provide for the assessment and
collection of franchise, excise and privilege license taxes with respect to privileges or
receipts from privileges exercised in such county, which shall be in addition to any and all
other county taxes heretofore or hereafter authorized by law in such county. Such governing
body may, in its discretion, submit the question of levying any such tax to a vote of the
qualified electors of the county. If such governing body submits the question to the voters,
then the governing body shall also provide for holding and canvassing the returns of the election
and for giving notice thereof. All the proceeds from any tax levied pursuant to this section
less the cost of collection and administration thereof shall be used...
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45-9-243.40
user thereof of freight cars, oxygen and acetylene tanks, and similar property, in respect
of which detention a demurrage or per diem charge is made against the user of such property,
shall not be deemed to constitute a transaction whereunder property is leased or rented to
another within the meaning of this section. (6) TANGIBLE PERSONAL PROPERTY. Personal
property which may be seen, weighed, measured, felt, or touched, or is in any other manner
perceptible to the senses. The term "tangible personal property" shall not
include stocks, bonds, notes, insurance, or other contracts, or securities. (7) MEDICAL EQUIPMENT.
Equipment used primarily for and essential to medical care for or to aid in the diagnosis,
cure, mitigation, or treatment of disease or injury affecting any structure or function
of the body. Such term shall include, but not be limited to, hospital beds, wheelchairs, walkers,
orthopedic appliances, and convalescent aids. (8) EXEMPT ORGANIZATION. Any organization exempt...

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40-12-253
in any tax return as of October 1. All motor vehicles shall be assessed and the taxes shall
be collected on the motor vehicles as herein provided. The foregoing notwithstanding, any
machinery or equipment including, but not limited to, cement mixers, wrecker rigs, and box-type
bodies which may be added to a motor vehicle after it leaves the original manufacturer and
may be moved from one motor vehicle to another shall be separately valued and assessed with
the tax assessing official as personal property. (i) In addition to the refunds provided
for in subsection (d), refunds shall be granted for ad valorem taxes on motor vehicles for
monies collected in error, as provided in Section 40-7-9.1, or upon evidence of valuation
change or adjustment by the county board of equalization. (j) All millage rate levies and
changes affecting ad valorem taxes on motor vehicles shall become effective on the January
1 following the levy or rate change. (k) The Department of Revenue may promulgate...
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8-20-4
carriers. q. To offer any refunds or other types of inducements to any person for the purchase
of new motor vehicles of a certain line make to be sold to the state or any political subdivision
thereof without making the same offer to all other new motor vehicle dealers in the same line
make within the state. r. To release to any outside party, except under subpoena, or as otherwise
required by law or in an administrative, judicial, or arbitration proceeding, any business,
financial, or personal information which may be from time to time provided by the dealer
to the manufacturer, without the express written consent of the dealer. s. To own an interest
in a new motor vehicle dealership, to operate or control a dealership, to make direct sales
or leases of new motor vehicles to the public in Alabama, or to own, operate, or control a
facility for performance of motor vehicle warranty or repair service work, except as follows:
1. The manufacturer or distributor is owning or operating...
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8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to them in
this section unless otherwise stated and unless the context or subject matter clearly indicates
otherwise: (1) PERSON. Any person, firm, association, organization, partnership, business
trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL. Those products
upon which the state excise tax levied, or defined, in Sections 40-17-1 through 40-17-52 and
40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified as a wholesaler
of motor fuel with the state Revenue Commissioner, and shall also mean and include any person,
other than a buying pool defined herein, wherever resident or located, who brings or causes
to be brought into this state motor fuel purchased directly from the manufacturer thereof.
(4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including any affiliate
of such person, in commerce within the state, who purchases motor...
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45-12-241
commission may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales
or gross receipts. Notwithstanding the foregoing, the additional privilege license tax imposed
pursuant to this section shall not apply to any person, firm, or corporation engaged in the
business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any
automobile, vehicle, truck, truck trailer, semi-trailer, house trailer, or farm machinery.
(2) The gross receipts of any business and the gross proceeds of all sales which are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
section. (d) The tax authorized to be levied by the county commission pursuant to this section
shall be collected by the Department of Revenue or otherwise as provided...
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40-27-1
a tax measured in any way by the capital of a corporation considered in its entirety. 6. "Gross
receipts tax" means a tax, other than a sales tax, which is imposed on or measured by
the gross volume of business, in terms of gross receipts or in other terms, and in the determination
of which no deduction is allowed which would constitute the tax an income tax. 7. "Sales
tax" means a tax imposed with respect to the transfer for a consideration of ownership,
possession or custody of tangible personal property or the rendering of services measured
by the price of the tangible personal property transferred or services rendered and
which is required by state or local law to be separately stated from the sales price by the
seller, or which is customarily separately stated from the sales price, but does not include
a tax imposed exclusively on the sale of a specifically identified commodity or article or
class of commodities or articles. 8. "Use tax" means a nonrecurring tax, other than
a...
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8-19-5
means the transmission of information by the use of the telephone, with the specific intent
of defrauding a person by a material misrepresentation and obtaining property from that person
as a result of the fraud. Puffing or puffery does not constitute a scheme or artifice to defraud.
(26) Making any communication by telephone directly to another person which offers to the
other person a gift, award, or prize, where the person making the communication has actual
knowledge at the time of making the communication that the communication was materially false
and the person making the communication specifically intended to deprive the other person
of real or personal property as a result of the false communication. (27) Engaging
in any other unconscionable, false, misleading, or deceptive act or practice in the conduct
of trade or commerce. (Acts 1981, No. 81-355, p. 510, §5; Acts 1993, No. 93-203, §1; Act
99-583, p. 1327, §1; Act 2000-712, p. 1509, §1; Act 2002-496, p. 1276, §1.)...
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