40-23-103
Section 40-23-103 Sales tax levied on sale price less credit for trade-in. Where any used automotive
vehicle, motorboat, truck trailer, semitrailer, or house trailer is taken in trade or in a
series of trades as a credit or part payment on the sale of a new or used automotive vehicle,
motorboat, truck trailer, semitrailer, or house trailer, the tax levied in this article shall
be paid on the net difference, that is, the price of the new or used vehicle, motorboat, or
trailer sold less the credit for the used vehicle, motorboat, or trailer taken in trade. (Acts
1981, No. 81-665, p. 1086, §4; Acts 1994, No. 94-622, p. 1162, §4.)...
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45-38-241
Section 45-38-241 Levy of tax on sale of certain automotive vehicles, trailers, etc. (a) There
is hereby levied and imposed in the county, in addition to all other taxes of every kind now
imposed by law, a privilege or license tax on the sale of any automotive vehicle, truck trailer,
semitrailer, and house trailer required to be registered or licensed with the Lamar County
Judge of Probate and purchased other than at wholesale in the county from any person, firm,
or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck
trailers, semitrailers, or house trailers an amount equal to one and one-half percent of the
purchase price. (b) Where any used automotive vehicle, truck trailer, semitrailer, or house
trailer is taken in trade or in a series of trades as a credit or part payment on the sale
of a new or used automotive vehicle, truck trailer, semitrailer, or house trailer, the taxes
levied by this section shall be paid on the net difference, that is,...
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45-29-242
Section 45-29-242 Levy of tax. (a) There is hereby levied and imposed in the county, in addition
to all other taxes of every kind now imposed by law, a privilege or license tax on the sale
of any automotive vehicle, truck trailer, semitrailer, and house trailer required to be registered
or licensed with the Fayette County Judge of Probate and purchased other than at wholesale
in the county from any person, firm, or corporation which is not a licensed dealer engaged
in selling automotive vehicles, truck trailers, semitrailers, or house trailers an amount
equal to one and one-half percent of the purchase price. (b) There is hereby levied and imposed
in Fayette County, in addition to all other taxes of every kind now imposed by law, an excise
or use tax on the storage, use, or other consumption in the county of any automotive vehicle,
truck trailer, semitrailer, or house trailer required to be registered or licensed with the
Fayette County Judge of Probate and purchased other than at...
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45-30-244
Section 45-30-244 Levy of tax; collection and disposition. (a) The Franklin County Commission
shall levy and impose in the county, in addition to all other taxes of every kind now imposed
by law and collect as herein provided, a privilege or license tax on the sale of any automotive
vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed
with the licensing officer of the county and purchased other than at wholesale in the county
from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semi trailers, or house trailers an amount equal to one and one-half
percent of the purchase price. (b) There is hereby levied and imposed in Franklin County,
in addition to all other taxes of every kind now imposed by law, and the county commission
shall collect as herein provided, an excise or use tax on the storage, use, or other consumption
in the county of any automotive vehicle, truck trailer,...
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45-41-244.62
Section 45-41-244.62 Sales tax on certain automotive vehicles, truck trailers, etc. The governing
body of the county is hereby authorized to levy and impose in the county, in addition to all
other taxes of every kind now imposed by law, a sales tax on the sale of any automotive vehicle,
truck trailer, semitrailer, or house trailer required to be registered or licensed with the
judge of probate of the county and purchased other than at wholesale in the county from any
person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semitrailers, or house trailers, as follows: Upon every person,
firm, or corporation purchasing other than at wholesale within the county any automotive vehicle,
truck trailer, semitrailer, or house trailer required to be registered or licensed with the
judge of probate of the county from any person, firm, or corporation which is not a licensed
dealer engaged in selling automotive vehicles, truck trailers,...
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45-41-244.63
Section 45-41-244.63 Excise tax on storage, use, or other consumption of certain automotive
vehicles, truck trailers, etc. The governing body of the county is hereby authorized to levy
and impose, in lieu of the excise tax authorized to be levied in subdivision (3) of subsection
(a) of Section 45-41-244.52, an excise tax on the storage, use, or other consumption in the
county of any automotive vehicle, truck trailer, semitrailer, or house trailer required to
be registered or licensed with the judge of probate of the county and purchased other than
at wholesale outside the county for storage, use, or other consumption in the county as follows:
Upon every person, firm, or corporation purchasing other than at wholesale outside the county
any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered
or licensed with the judge of probate of the county for use, storage, or other consumption
within the county, there is hereby authorized to be levied, in lieu...
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45-10-244.02
Section 45-10-244.02 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax is hereby
authorized to be levied and imposed on the storage, use, or other consumption in the county
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, and other watercraft of more than 50 tons burden) purchased at retail on or after the
effective date of such tax, for the storage, use, or other consumption in the county on or
after the effective date of such tax, at the rate of not exceeding one percent of the sale
price of such property, except as provided in subdivision (2), (3), (4), and (5); (2) An excise
tax is hereby authorized to be levied and imposed on the storage, use,...
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45-22-243.02
Section 45-22-243.02 Levy of use tax. (a) There is hereby levied and imposed an excise tax
on the storage, use, or other consumption of property in Cullman County as hereinafter provided
in this section: (1) An excise tax is hereby levied and imposed on the storage, use, or other
consumption in the county 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, and other watercraft of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of one percent of the
sale price of such property, except as provided in subdivisions (2), (3), and (4); (2) An
excise tax is hereby levied and imposed on the storage, use, or other consumption in the county
of any machines used in mining, quarrying, compounding,...
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45-47-244
Section 45-47-244 Authorization to levy tax; collection; disposition of (a) The Marion County
Commission is hereby authorized to levy and impose in the county, in addition to all other
taxes of every kind now imposed by law and to collect as herein provided, a privilege or license
tax on the sale of any automotive vehicle, truck trailer, semitrailer, and house trailer required
to be registered or licensed with the Marion County Judge of Probate and purchased other than
at wholesale in the county from any person, firm, or corporation which is not a licensed dealer
engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers an
amount equal to one and one-half percent of the purchase price. (b) The Marion County Commission
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, an excise or use tax on the storage,
use, or other consumption in the county of any...
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45-40-245.32
Section 45-40-245.32 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax is hereby
authorized to be levied and imposed on the storage, use, or other consumption in the county
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, and other watercraft of more than 50 tons burden purchased at retail on or after the
effective date of such tax, for the storage, use, or other consumption in the county on or
after the effective date of such tax, at the rate of not exceeding one percent of the sale
price of such property, except as provided in subdivisions (2), (3), (4), and (5). (2) An
excise tax is hereby authorized to be levied and imposed on the storage, use,...
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