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40-23-4.2
Section 40-23-4.2 Food stamp purchases exempt. (a) As used in this section the
following terms shall have the following meanings: (1) FOOD STAMPS. The stamps provided by
the United States Department of Agriculture for issuance to qualified recipients under the
federal Food Stamp Act, 7 U.S.C. §2011 et seq. (2) FOOD STAMP SALES TAX AMENDMENT. Section
1505 of the Food Security Act of 1985 (Public Law 99-198) which amended 7 U.S.C. §2013(a)
and provides that a state may not participate in the food stamp program if state or local
taxes are collected on purchases of food made with food stamps. (b) It is hereby declared
by the Legislature that this exemption is enacted in response to the coercive threat of Congress
contained in the Food Stamp Sales Tax Amendment in order to insure that all eligible citizens
within the State of Alabama will continue to receive food stamp benefits; that the State of
Alabama has challenged the constitutionality of the Food Stamp Sales Tax Amendment and the...
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11-92C-13
Section 11-92C-13 Exemption from taxation. (a) Any authority formed under this chapter,
a cooperative district of which the authority is a constituent member, the sales, property,
and income of the authority or cooperative district, whether used by it or leased to others,
all bonds issued by the authority or cooperative district, the income from the bonds or from
other sources, the interest and other profits from the bonds inuring to and received by the
holders thereof, conveyances by and to the authority or cooperative district of which the
authority is a member, and leases, mortgages, and deeds of trust by and to the authority or
the cooperative district are exempt from all taxation in the state, inclusive of any ad valorem
taxes or lodgings taxes imposed by the State of Alabama, a municipality, or county. The authority
is exempt from the payment of any fees, taxes, or costs to the judge of probate of any county
in connection with its incorporation or with any amendment to its...
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45-5-246.02
Section 45-5-246.02 Privilege license tax on general, amusement, and vending categories.
Subject to the approval of a majority of the electors voting at a referendum as provided for
herein, the County Commission of Blount County may, upon a majority vote of the members, levy,
in addition to all other taxes, including, but not limited to, county and municipal gross
receipts license taxes, a privilege license tax in an amount up to one percent of gross sales
and use on categories defined by the Alabama Department of Revenue as general, amusement,
and vending. Additional sales and use tax on categories defined by the Alabama Department
of Revenue as automotive, agricultural, and manufacturing machine is not authorized pursuant
to the provisions of this part. The gross receipts for sales and use 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 part. (Act 2016-196, §3.)...
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45-6-246.02
Section 45-6-246.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE
2017 REGULAR SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT.
Subject to the approval of a majority of the electors voting at a referendum as provided for
herein, the County Commission of Blount County may, upon a majority vote of the members, levy,
in addition to all other taxes, including, but not limited to, county and municipal gross
receipts license taxes, a privilege license tax in an amount up to one percent of gross sales
and use on categories defined by the Alabama Department of Revenue as general, amusement,
and vending. Additional sales and use tax on categories defined by the Alabama Department
of Revenue as automotive, agricultural, and manufacturing machine is not authorized pursuant
to the provisions of this part. The gross receipts for sales and use of any business and the
gross proceeds of all sales which are presently exempt under the state sales and use tax...
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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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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to
Retail Accountability Program or "WRAP". (b) For the purpose of this article, the
following words shall have the following meanings: (1) DEPARTMENT. The State Department of
Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal
Revenue Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
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40-18-14
Section 40-18-14 Adjusted gross income of individuals. The term "gross income"
as used herein: (1) Includes gains, profits and income derived from salaries, wages, or compensation
for personal services of whatever kind, or in whatever form paid, including the salaries,
income, fees, and other compensation of state, county, and municipal officers and employees,
or from professions, vocations, trades, business, commerce or sales, or dealings in property
whether real or personal, growing out of ownership or use of or interest in such property;
also from interest, royalties, rents, dividends, securities, or transactions of any business
carried on for gain or profit and the income derived from any source whatever, including any
income not exempted under this chapter and against which income there is no provision for
a tax. The term "gross income" as used herein also includes alimony and separate
maintenance payments to the extent they are includable in gross income for federal income
tax...
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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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40-2A-3
Section 40-2A-3 Definitions. For the purposes of this chapter and Chapter 2B, the following
terms shall have the following meanings: (1) ASSOCIATE ALABAMA TAX TRIBUNAL JUDGE. An associate
judge as defined in Section 40-2B-2. (2) AUTHORIZED REPRESENTATIVE. Any individual,
including, but not limited to, an attorney or certified public accountant with written authority
or power of attorney to represent a taxpayer before the department or the Alabama Tax Tribunal;
provided however, that nothing herein shall be construed as entitling any such individual
who is not a licensed attorney to engage in the practice of law. (3) CHIEF ALABAMA TAX TRIBUNAL
JUDGE or CHIEF JUDGE. The chief judge as defined in Section 40-2B-2. (4) COMMISSIONER.
The commissioner of the department or his or her delegate. (5) COMPTROLLER. The Comptroller
of the State of Alabama. (6) DELEGATE. When used with reference to the commissioner means
any officer or employee of the department duly authorized by the commissioner,...
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40-2A-15
Section 40-2A-15 Alabama Local Tax Institute of Standards and Training - Creation; composition;
duties. (a) There is hereby created the Alabama Local Tax Institute of Standards and Training.
All costs of operating the institute shall be paid from public funds appropriated, contributions
received, or fees and license revenues collected for this purpose. (b) The institute shall
operate under the direction and supervision of a board of directors. The board shall organize,
administer, control, oversee, and advise the institute so that the institute may carry out
the purposes of this section. The board shall promulgate reasonable rules and regulations
to effectuate this intent. (c) The board shall consist of six members as follows: (1) Three
representatives appointed by the Alabama League of Municipalities, who shall either be municipal
officers, employees, or attorneys, at least one of whom shall be a municipal revenue officer
or finance officer. (2) Three representatives appointed by the...
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