40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition
of funds. There is levied, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided, a privilege or license tax against the person 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 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 the
institutions be denominational, state, county, or municipal institutions, any association
or other agency or instrumentality of the institutions) engaged or continuing within this
state, in the business of selling at retail any tangible personal property whatsoever, including...

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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section
have the meanings respectively ascribed to them in Article 1 except where the
context herein clearly indicates a different meaning. In addition, the following words, terms,
and phrases where used in this section shall have the following respective meanings except
where the context clearly indicates a different meaning: (1) STATE SALES TAX STATUTES.
Article 1 of Chapter 23 of Title 40, which levies
a retail sales tax for state purposes, and includes all statutes, heretofore enacted, which
expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to
affect, the administration of Article 1 and the incidence and collection of
the tax imposed...
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45-6-242
of funds. (a) The following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) "County" means Bullock County in the State of Alabama. (2) "Commissioner"
means the Commissioner of Revenue of the state. (3) "State Department of Revenue"
means the Department of Revenue of the state. (4) "State" means the State of Alabama.
(5) "State sales tax statutes" means Division 1 of Article 1
of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect,
the administration of Division 1 and the incidence and collection of the taxes imposed
therein. (6) "State sales tax" means the tax or taxes imposed by the state sales
tax statutes. (7) "State use tax statutes" means Article 2 of Chapter
23 of Title 40,...
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45-7-241
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) "State Sales Tax" means the tax or taxes imposed by the state sales tax statutes.
(10) "State Sales Tax Statutes" means Division 1 of Article
1 of Chapter 23 of Title 40, as amended, including all
other statutes of the state which expressly set forth any exemptions from the computation
of the taxes levied in Division 1 and all other statutes which expressly apply to,
or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (11) "State Use Tax" means the tax or
taxes imposed by the state use tax statutes. (12) "State Use Tax Statutes"
means Article 2 of Chapter 23 of Title 40, as...
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40-23-104
Section 40-23-104 Collection of taxes before registration or licensing;
proof of purchase price; proof of payment of tax. (a) The licensing official shall collect
all of the following: (1) The taxes levied by this article. (2) The municipal
gross receipts or sales taxes and county sales taxes authorized by general or local law on
sales made by a person or firm other than a licensed dealer. (3) The municipal and county
use taxes authorized by general or local law on sales made by dealers doing business outside
the State of Alabama and on sales made by licensed Alabama dealers where municipal and county
sales taxes were not collected at the time of purchase. (4) The state use tax on any such
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer required
to be registered or licensed by the judge of probate. (b) The licensing official shall require,
as proof of the purchase price of the automotive vehicle, motorboat, truck trailer, trailer,
semitrailer, or...
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45-11-244.02
Section 45-11-244.02 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 against the person 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,
and 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,...
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45-11-245.02
Section 45-11-245.02 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 against the person 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,
and 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,...
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45-17-243.01
of trades, as a credit or part payment on the sale of a new or rebuilt part or tire, the tax
shall be paid on the net difference, that is, the price of the new or used part or tire sold
less the credit for the used part or tire taken in trade. This provision shall not be construed
to include batteries. (b) There are exempted, however, from this section and from the computation
of the amount of the tax authorized to be imposed in this section, the gross receipts of any
business and the gross proceeds of all sales which are presently exempted under the state
sales tax statutes from the computation of the amount of the state sales tax. (c) Nothing
in this part shall be construed to apply the tax authorized in this section to any transaction
that is subject to taxation by the state pursuant to any provision of Section 40-23-2
other than subdivision (1) of Section 40-23-2, or pursuant to Article
3 (commencing with Section 40-23-100) of Chapter 23 of
Title 40. (Act 2007-351, p. 617, §2.)...
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45-39-245.41
or in a series of trades, as a credit or part payment on the sale of a new or rebuilt part
or tire, the aforesaid tax shall be paid on the net difference, that is, the price of the
new or used part or tire sold less the credit for the used part or tire taken in trade. This
provision shall not be construed to include batteries. (b) There are exempted, however, from
this section and from the computation of the amount of the tax authorized to be imposed in
this section, the gross receipts of any business and the gross proceeds of all sales which
are presently exempted under the state sales tax statutes from the computation of the amount
of the state sales tax. (c) Nothing in this subpart shall be construed to apply the tax authorized
in this section to any transaction that is subject to taxation by the state pursuant to Section
40-23-2 other than subsection (1) thereof, or pursuant to Article
3, commencing with Section 40-23-100, of Chapter 23 of
Title 40. (Act 2007-352, p. 625, §2.)...
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45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of
the month succeeding the month during which this subpart becomes a law, there is hereby levied
in Marion County, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, a privilege or license tax against the person 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 (not including the State of Alabama or the Alabama Alcoholic
Beverage Control Board or ABC stores) engaged or continuing within Marion 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 evidence
of debt or stocks), for a period of 36 months, an amount equal to two percent, and thereafter...

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