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45-11-246.03
Section 45-11-246.03 Addition of tax to sales price. Each person engaging or continuing
in a business subject to the taxes levied by this part shall add to the sales price and collect
from the purchaser the amount due by the taxpayer because of the sale or use. It shall be
unlawful for any person subjected to the tax to fail to refuse to add to the sales price and
to collect from the purchaser the amount required to be added to the sale pursuant to this
part. It shall be unlawful for any person subjected to the taxes levied by this part to refund
or offer to refund all or any part of the amount collected or to absorb or advertise directly
or indirectly the absorption or refund of any portion of the taxes. (Act 2019-170, ยง5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-246.03.htm - 1K - Match Info - Similar pages
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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40-20-1
Section 40-20-1 Definitions. For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The state Department
of Revenue. (2) ANNUAL. The calendar year or the taxpayer's fiscal year, when permission is
obtained from the department to use a fiscal year as a tax period in lieu of a calendar year.
(3) VALUE. The sale price or market value at the mouth of the well. If the oil or gas is exchanged
for something other than cash, if there is no sale at the time of severance or if the relation
between the buyer and the seller is such that the consideration paid, if any, is not indicative
of the true value or market price, then the department shall determine the value of the oil
or gas subject to the tax hereinafter provided for, considering the sale price for cash of
oil or gas of like quality. (4) OIL. Crude petroleum oil and other hydrocarbons regardless
of gravity which are produced at the well in liquid form by ordinary...
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45-22-243
Section 45-22-243 Definitions. (a) The following words, terms, and phrases where used
in this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state.
(2) COUNTY. Cullman County in the State of Alabama. (3) FISCAL YEAR. The period commencing
on October 1 of each calendar year and ending on September 30 of the next succeeding calendar
year. (4) MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending
on the last day of each March, June, September, and December. (6) REGISTERED SELLER. The person
registered with the State Department of Revenue pursuant to the state use tax statutes or
licensed under the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT
OF REVENUE. The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes
imposed by the state sale tax statutes. (10) STATE SALES TAX STATUTES....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.htm - 2K - Match Info - Similar pages
40-23-4.3
Section 40-23-4.3 Exemption form for certain agricultural purposes. In connection with
the purchases of tangible personal property described in subdivisions (2), (4), and (22) of
subsection (a) of Section 40-23-4, and therefore exempt from taxation as therein provided,
the filing by the purchaser at retail of such property with the seller of a certificate in
substantially the following form shall relieve the seller of any obligation to collect tax
under Chapter 23 of this title with respect to the sales described therein: Exemption Certification
Respecting Fertilizers, Insecticides, Fungicides, and Seedlings The undersigned ___ (name)
(address) ___, hereby certifies that the items of (SCS Farm number, if available) tangible
personal property purchased by the undersigned on this date from ___ (itemized receipt attached)
will be used (name of retailer) for the purposes described in subdivisions (2), (4), or (22)
of...
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40-23-4.4
Section 40-23-4.4 Exemption form for equipment for certain commercial fishing vessels.
In connection with the purchase of material, equipment, or machinery for commercial fishing
vessels described in subdivision (13) of subsection (a) of Section 40-23-4, and therefore
exempt from taxation under that section, the filing by the purchaser at retail of the
material, equipment, or machinery with the seller of a certificate in substantially the following
form shall relieve the seller of any obligation to collect tax under Chapter 23 of this title
with respect to the sales described in that chapter: Exemption certification respecting material,
equipment, or machinery which, at any time, enters into and becomes a component part of commercial
fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard
and licensed by the State of Alabama Department of Conservation and Natural Resources. The
undersigned ___, (name) (address) hereby certifies...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.4.htm - 2K - Match Info - Similar pages
45-17-243.01
Section 45-17-243.01 Authorization of levy of sales tax. (a) The governing body of the
county is 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 upon
every person, firm, or corporation, including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether such
institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the county in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of every kind and character,
not including, however, bonds or other evidences of debts or stocks, nor...
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45-22-243.01
Section 45-22-243.01 Levy of sales tax. (a) There is hereby levied in Cullman 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 account of the business activities and in the amount
to be determined by the application of rates against gross sales or gross receipts, as the
case may be, as follows: (1) Upon every person, firm, or corporation (including the State
of Alabama, the University of Alabama, Auburn University, and all other institutions of higher
learning in the state, whether such institutions be denominational, state, county, or municipal
institutions, any association or other agency or instrumentality of such institutions) engaged
or continuing within the county in the business of selling at retail any tangible personal
property whatsoever, including merchandise and commodities of every kind and character (not
including, however, bonds or other evidences of debts or stock, nor sales of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.01.htm - 8K - Match Info - Similar pages
45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject
to subsection (d), the county commission is authorized, by resolution duly adopted, to levy,
in addition to all other taxes now imposed or authorized by law, and to collect as herein
provided, a privilege or license tax, herein called a sales tax, against each person making
retail sales of tangible personal property or amusements in the county at a rate not to exceed
one percent of gross proceeds of sales or gross receipts, as the case may be, and an excise
tax, herein called a use tax, on the storage, use, or other consumption of tangible personal
property in the county purchased at retail at a rate not to exceed one percent of the sales
price of such property. (b) Any sales tax or use tax levied by the county commission pursuant
to this section shall apply to and be levied upon every person or other entity required
to pay, or upon whom shall have been levied, the state sales tax or state use tax. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-249.03.htm - 2K - Match Info - Similar pages
45-39-245.41
Section 45-39-245.41 Authorization of levy of sales tax. (a) 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, and to collect as herein provided, a privilege or license
tax upon every person, firm, or corporation, including the State of Alabama and its Alcoholic
Beverage Control Board in the sale of alcoholic beverages of all kinds, the University of
Alabama, Auburn University, and all other institutions of higher learning in the state, whether
such institutions be denominational, state, county, or municipal institutions, and any association
or other agency or instrumentality of any such institution, that is both of the following:
(1) Engaged or continuing within the county in the business of selling at retail any tangible
personal property whatsoever, including merchandise and commodities of every kind and character,
not including, however, bonds or other evidences of debts or...
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