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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may,
upon request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of
Section 40-12-4, or any general, special, or local act of the Legislature, shall parallel
the corresponding state tax levy, except for the rate of tax, and shall be subject to all
definitions, exceptions, exemptions, proceedings, requirements, provisions, rules, regulations,...
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11-92B-21
Section 11-92B-21 Exemption from taxation. An authority, including, without limitation,
its property, its income, the bonds and other securities issued by the authority, the interest
applicable thereto, and the income therefrom, and all mortgages, indentures, and other instruments
executed as security therefor, and all deeds and other documents delivered to or by the authority
shall be exempt from all state and local taxation, except sales and use tax, but including,
without limitation, any license or excise taxes imposed on the authority for the privilege
of engaging in any of the activities in which the authority may engage. An authority shall
not be obligated to pay any fees, taxes, or costs to the judge of probate in connection with
the recording or filing of any deed or document. Except as provided in this section,
nothing in this chapter shall be construed to: (1) Exempt any person, individual, corporation,
association, or entity from otherwise applicable state, county, and...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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41-23-30
Section 41-23-30 Contracts with eligible businesses to provide for tax exemptions; preference
to Alabama manufacturers; endorsement resolution; certification as to employees; wage subsidies.
(a) The department, after consultation with the council, and with the approval of the Governor,
may enter into contracts with eligible businesses to provide: (1) For the exemption from sales
and use tax imposed by the State of Alabama or from sales and use tax imposed by its political
subdivisions, upon approval of the governing authority thereof, of the purchases of the material
used in the construction of a building, or any addition or improvement thereon, for housing
any legitimate zone business enterprise, and machinery and equipment used in that enterprise.
(2) For certain exemptions from income taxes levied by the State of Alabama levied on eligible
corporations and individuals for a period of five years. (3) For certain exemptions of business
privilege taxes levied by the State of Alabama...
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16-13-37
Section 16-13-37 Use of county sales and use tax funds for general educational purposes.
(a) When approved at a referendum election held for such purposes in the manner hereinafter
prescribed, any local board of education may divert any earmarked revenue derived by it from
county sales and use taxes heretofore levied and imposed by local laws enacted by the Legislature
of Alabama which exclusively earmarked such county sales and use taxes for capital outlay,
construction and maintenance of public schools and use or spend the same for general educational
purposes, including payment of teachers' salaries, other current school expenses, and costs
of school transportation, the provisions of any general, special or local law to the contrary
notwithstanding. (b) Upon the written request of the local board of education to the county
commission, the referendum elections referred to in subsection (a) of this section
may be called, held and conducted as nearly as may be in accordance with state...
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40-23-171
Section 40-23-171 Definitions. As used in this division, the following terms shall have
the following meanings: (1) AGREEMENT. An interstate agreement for simplification and uniformity
of taxation among member states in order to reduce the burden of tax compliance for sellers
and for all types of commerce and to provide a means by which sales and use taxes may be collected
from remote sellers. (2) REMOTE SELLER. An individual, trust, estate, fiduciary, partnership,
limited liability company, limited liability partnership, corporation, or other similar legal
entity that sells tangible personal property or a service, but does not have nexus in this
state. (3) SALES AND USE TAXES. Sales and use taxes and gross receipts taxes in the nature
of a sales tax imposed pursuant to Alabama law. (4) STATE. A state of the United States and
the District of Columbia. (Act 2002-418, p. 1068, ยง2.)...
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40-9-60
Section 40-9-60 Certificates of exemption for persons or companies exempt from sales,
use, and lodging taxes. (a) All persons or companies, including, but not limited to, those
cited in this chapter, other than governmental entities, which have statutory exemption from
the payment of Alabama sales and use taxes levied in, including, but not limited to, Chapter
23 of this title, or lodgings taxes levied in Chapter 26 of this title, regardless of the
type of transaction or whether the tangible personal property is subject to sales and use
tax or whether the accommodations are subject to lodgings tax, shall be required to annually
obtain a certificate of exemption from the Department of Revenue. This requirement does not
supersede or replace the provisions of Section 40-9-14.1 or any other provision of
statute requiring an entity to obtain a certificate of exemption. This article only applies
to entities that have been granted a general exemption from sales, use, or lodging taxes.
The...
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31-9C-3
Section 31-9C-3 Statewide wireless communication system; powers and duties of commission.
(a) The commission may purchase, lease, acquire, or otherwise implement a statewide wireless
communication system to serve first responder users in state and local governments and those
private entities that enter into a partnership with the commission. The commission shall have
the sole authority over, and bear full responsibility for, the design, engineering, and construction
of the system and shall ensure the proper operation and maintenance of all equipment thereto,
unless otherwise owned and maintained by other state or local entities. This system should
enable interoperability between various wireless communication technologies. (b) The commission
shall establish policies, procedures, and standards and incorporate them into a comprehensive
management plan to be used for use and operation of the system. (c) In order to carry out
the duties set forth in this section, the commission may: (1)...
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16-16A-7
Section 16-16A-7 Additional findings; bonds authorized; procedures. (a) The Legislature
finds that the number of students attending the several school systems located in those areas
of North Alabama that will be directly impacted by the 2005 BRAC and Subsequent BRAC Actions
will collectively increase by an estimated 9,000 students. As a result, there will be a need
for the construction of additional school facilities as well as the renovation of existing
school facilities. The Legislature also finds that the 2005 BRAC and Subsequent BRAC Actions
will have a positive impact on future receipts to the Education Trust Fund, as the significant
population growth in North Alabama will increase sales, income, and other tax collections.
Thus, it is an efficient use of state funds to allow such revenue growth to help pay for capital
improvement costs associated with BRAC-related school construction. (b) The Alabama Public
School and College Authority is hereby authorized to sell and issue its...
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40-23-173
Section 40-23-173 Duties of delegates; agreement. (a) Delegates shall enter into multistate
discussions on behalf of the State of Alabama to consider whether the state should enter into
an agreement with one or more states to do the following: (1) Simplify and modernize tax administration
in order to substantially reduce the burden of tax compliance for sellers and for all types
of commerce and to provide a means by which sales and use taxes may be collected from remote
sellers. (2) Establish requirements for multistate sellers. (b) The agreement may provide
a mechanism among the member states to establish and maintain a cooperative, simplified system
for the application and administration of sales and use taxes from remote sellers under the
duly adopted law of each state. No law of this state, nor the application thereof, may be
declared invalid as to any person or circumstance on the ground that the provision or application
is inconsistent with the agreement. No provision of this...
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