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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40-23-213
Section 40-23-213 County and municipal exemptions authorized. Any county or municipality
may, by resolution or ordinance adopted at least 30 days prior to the third full weekend of
July, provide for the exemption of covered items from paying county or municipal sales and
use taxes during a period commencing at 12:01 a.m. on the third Friday in July of each year
and ending at 12 midnight the following Sunday under the same terms, conditions, and definitions
as provided for the state sales tax holiday. Notwithstanding the foregoing, a county or municipality
is prohibited from providing such an exemption during any other period of the year. (Act 2006-574,
p. 1507, §4; Act 2017-120, §1.)...
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11-25-7
Section 11-25-7 County Law Library Fund; audit, use, etc.; purchases exempt from taxes.
Upon the establishment of a county law library under the provisions of this chapter each county
shall have and maintain a separate fund known as the County Law Library Fund and may have
a separate law library fund for each law library in the county. The county law library funds
shall consist of funds appropriated by the state, county, or municipal governments, funds
collected under the provisions of law, proceeds from the sale of copies, books, and other
materials, or received from donations, gifts, grants, and funds other than those appropriated,
and shall be audited as county funds are audited. Said fund may be used to match grants for
library purposes. Library funds may be used to pay library personnel. All purchases by or
on behalf of such library shall be exempt from all State of Alabama, county, or municipal
sales, use, or other similar taxes. (Acts 1979, No. 79-751, p. 1336, §7.)...
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40-23-201
Section 40-23-201 Creation; composition; meetings. (a) There is hereby established the
Alabama Streamlined Sales and Use Tax Commission, created to identify, develop, implement,
and administer the procedures and programs the State of Alabama would need to come into compliance
with the Streamlined Sales and Use Tax Agreement in the event that federal legislation implementing
the agreement or the general concepts of the agreement, which includes a requirement that
remote sellers collect and remit sales and use taxes to member states, becomes law. The recommendations
of the commission, if ratified by the Legislature pursuant to this division, shall not be
implemented until and unless federal legislation adopting the Streamlined Sales and Use Tax
Agreement becomes law. (b) The commission shall be composed of 10 members, appointed as follows:
(1) Two representatives of municipal government, who shall be municipal employees or officials,
appointed by the Alabama League of Municipalities. (2)...
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40-9-1
Section 40-9-1 Persons and property generally. The following property and persons shall
be exempt from ad valorem taxation and none other: (1) All bonds of the United States and
this state and all county and municipal bonds issued by counties and municipalities in this
state, all property, real and personal, of the United States and this state and of county
and municipal corporations in this state; all cemeteries, all property, real and personal,
used exclusively for religious worship, for schools or for purposes purely charitable; provided,
that property, real or personal, owned by any educational, religious or charitable institution,
society or corporation let for rent or hire or for use for business purposes shall not be
exempt from taxation, notwithstanding that the income from such property shall be used exclusively
for education, religious or charitable purposes; all mortgages, together with the notes, debts
and credits secured thereby on real and personal property situated in...
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45-23-81.43
Section 45-23-81.43 Law Library Fund established. Upon the establishment of the Dale
County Law Library under this subpart, Dale County shall have and maintain a separate fund
known as the Dale County Law Library Fund and may have a separate law library fund for each
law library in the county. The Dale County Law Library Funds shall consist of funds appropriated
by the state, county or municipal governments, funds collected under provisions of law, proceeds
from the sale of copies, books, and other materials, or received from donations, gifts, grants,
and funds other than those appropriated and shall be audited as county funds are audited.
This fund may be used to pay library personnel. All purchases by or on behalf of such library
shall be exempt from all State of Alabama, county, or municipal sales, use, or other similar
taxes. (Act 86-379, p. 565, §1.)...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax
statutes. (a) The following words, terms, and phrases as used in this section shall
have the following respective meanings except where the context clearly indicates a different
meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2)
"County" means Butler County in the State of Alabama. (3) "Fiscal Year"
means the period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly
Period" means the period of three months ending on the 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)...
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40-23-233
Section 40-23-233 County and municipal exemptions authorized. Any county or municipality
may, by resolution or ordinance adopted at least 14 days prior to the first full weekend of
July in 2012 and at least 30 days prior to the last full weekend of February in subsequent
years, provide for the exemption of covered items from paying county or municipal sales and
use taxes during a period commencing at 12:01 a.m. on the first Friday in July in 2012, and
the Friday of the last full weekend of February in subsequent years, and ending at twelve
midnight the following Sunday under the same terms, conditions, and definitions as provided
for the state sales tax holiday. Notwithstanding the foregoing, a county or municipality is
prohibited from providing such an exemption during any other period of the year that is not
designated as a sales tax holiday. (Act 2012-256, p. 492, §4.)...
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45-20-242.80
Section 45-20-242.80 Vehicle use tax. (a) The Covington County Tax Collector or county
tax collecting official shall collect any applicable municipal and/or county use tax authorized
by general or local law for the local taxing jurisdiction in which the purchaser resides,
or, if a business, the business location, on any automotive vehicle, truck trailer, trailer,
semitrailer, travel trailer, or house trailer purchased from dealers doing business outside
the State of Alabama and from licensed Alabama dealers where municipal and county sales taxes
were not collected at the time of purchase. (b) Any law to the contrary notwithstanding, the
county tax collector or county tax collecting official shall remit all county and municipal
use tax receipts collected hereunder directly to the appropriate county or municipal tax recipient
as otherwise provided by law. (Act 88-750, p. 159, §§1, 2.)...
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45-45-82.26
Section 45-45-82.26 Madison County Law Library Fund. Upon the establishment of the Madison
County Law Library under this subpart, Madison County shall have and maintain a separate fund
known as the Madison County Law Library Fund and may have a separate law library fund for
each law library in the county. The county law library funds shall consist of funds appropriated
by the state, county, or municipal governments, funds collected under the provisions of law,
proceeds from the sale of copies, books, and other materials, or received from donations,
gifts, grants, and funds other than those appropriated, and shall be audited as county funds
are audited. The funds may be used to match grants for library purposes. Library funds may
be used to pay library personnel. All purchases by or on behalf of such library shall be exempt
from all State of Alabama, county, or municipal sales, use, or other similar taxes. (Act 91-336,
p. 654, § 7.)...
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