45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
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40-12-223
Section 40-12-223 Exemptions. There are exempted from the computation of the amount of the
tax levied, assessed or payable under this article the following: (1) The gross proceeds accruing
from the leasing or rental of a film or films to a lessee who charges, or proposes to charge,
admission for viewing the said film or films; (2) The gross proceeds accruing from any charge
in respect to the use of docks or docking facilities furnished for boats or other craft operated
on waterways; (3) The gross proceeds accruing from any charge made by a landlord to a tenant
in respect of the leasing or furnishing of tangible personal property to be used on the premises
of real property leased by the same landlord to the same tenant for use as a residence or
dwelling place, including mobile homes; (4) The gross proceeds accruing from the leasing or
rental of tangible personal property to a lessee who acquires possession of the said property
for the purpose of leasing or renting to another the same...
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40-17-322
Section 40-17-322 Definitions. As used in this article and unless the context requires otherwise,
the following terms have the meaning ascribed herein: (1) AIRCRAFT. Any airplane or helicopter.
(2) ASSOCIATE JOBBER. A person who acquires motor fuel from a licensed distributor in this
state for subsequent sale. An associate jobber may obtain a distributor's license even though
it does not acquire fuel from a supplier in this state. (3) AVIATION FUEL. Aviation gasoline
or aviation jet fuel. (4) AVIATION GASOLINE. Motor fuel designed for use in the operation
of aircraft other than jet aircraft, and sold or used for that purpose. (5) AVIATION JET FUEL.
Motor fuel designed for use in the operation of jet or turbo-prop aircraft and sold or used
for that purpose. (6) BIODIESEL FUEL. Any motor fuel or mixture of motor fuels that is derived,
in whole or in part, from agricultural products or animal fats, or the wastes of such products
or fats, and is advertised as, offered for sale as, suitable...
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45-26-244.32
Section 45-26-244.32 Levy of tax. (a) Subject to the time limitations set forth hereafter,
the County Commission of Elmore County may levy, in addition to all other taxes, a one cent
sales and use tax. It is intended for this sales and use tax to apply to the same privileges,
licenses, and circumstances as set forth in the aforementioned state sales and use tax statutes.
(b) All sales which are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this subpart. (c) Notwithstanding the foregoing, the privilege
license tax authorized by this subpart shall be one tenth of one percent on the gross sales
at retail of any automotive vehicle, truck trailer, semitrailer, house trailer, machinery
used in mining, quarrying, compounding, processing, or manufacturing tangible personal property
or used in connection therewith, machinery or equipment used in planting, cultivating, and
harvesting farm products, or used in connection with the production of...
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45-41-244.21
Section 45-41-244.21 Exemptions; definitions. There are exempted from the levy of such taxes
the gross receipts of any business and the gross proceeds of all sales which are exempted
under the state sales tax statutes from the computation of the amount of the state sales tax.
And there is also exempted from the levy the storage, use, or other consumption of property,
the storage, use, or other consumption of which is exempted under the state use tax statutes
from the state use tax. Subject to these exemptions, every person storing or using or otherwise
consuming in that part of Lee County outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City tangible personal property purchased at retail shall be liable for
the tax imposed, and the liability shall not be extinguished until the tax has been paid by
such person; provided, however, that a receipt from a registered seller given to the purchaser
of any property to be used, stored, or consumed in such part of Lee...
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34-23-153
Section 34-23-153 Use, maintenance, and inspection of compounding equipment. Equipment used
in the compounding of drug products shall be of appropriate design and capacity, as well as
suitably located to facilitate operations for its intended use, cleaning, and maintenance.
Compounding equipment shall be of suitable composition so the surfaces that contact components
shall not be reactive, additive, or absorptive so as to alter the purity of the product compounded.
Equipment and utensils used for compounding shall be cleaned and sanitized prior to use to
prevent contamination. Equipment and utensils shall be stored in a manner to protect from
contamination. Automated, mechanical, electronic, limited commercial scale manufacturing,
or testing equipment and other types of equipment may be used in the compounding of drug products.
If such equipment is used, it shall be routinely inspected, calibrated, if necessary, or checked
to ensure proper performance. Immediately prior to the...
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40-17-380
Section 40-17-380 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION,
EFFECTIVE MAY 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. For the purposes of this
article, the following words have the following meanings: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) DIESEL FUEL. Any liquid that is advertised, offered for sale, or sold for
use as or used as a motor fuel in a diesel-powered engine. Diesel fuel includes #1 and #2
fuel oils, kerosene, special fuels, and blended fuels which contain diesel fuel, but does
not include gasoline or aviation fuel. (3) DYED DIESEL FUEL. Diesel fuel that meets the dyeing
and marking requirements of 26 U.S.C §4082. (4) GASOLINE. Any product commonly or commercially
known as gasoline, or any substitute therefor, regardless of classification, that is advertised,
offered for sale, or sold for use as or used as fuel in an internal combustion engine, including
gasohol and blended fuel which contains gasoline. Gasoline...
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8-17-80
Section 8-17-80 Definitions. (a) The following words and phrases, when used in this article,
shall have the meanings ascribed to them in this section, except where the context clearly
indicates a different meaning: (1) AVIATION GASOLINE. Motor fuel designed for use in the operation
of aircraft other than jet aircraft, and sold or used for that purpose. (2) BIODIESEL FUEL.
Any motor fuel or mixture of motor fuels that is derived, in whole or in part, from agricultural
products or animal fats, or the wastes of such products or fats, and is advertised as, offered
for sale as, suitable for use as, or used as motor fuel in a diesel engine. (3) BLENDED FUEL.
A mixture composed of gasoline or diesel fuel and any other liquid that can be used as a motor
fuel in a highway vehicle. (4) BOARD. The Alabama Board of Agriculture and Industries. (5)
BRAND. The trade name or other designation under which a particular petroleum product is sold,
offered for sale, or otherwise identified. (6) BULK...
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40-18-372
Section 40-18-372 Qualifying projects - Activities and standards. A qualifying project must
be found by the Secretary of Commerce to conduct an activity specified in subdivision (1)
and to meet the minimum standard set forth in subdivision (2). (1) A qualifying project must
predominantly conduct an activity that is any one or more of the following: a. Described by
NAICS Code 1133, 115111, 2121, 22111, 221330, 31 (other than 311811), 32, 33, 423, 424, 482,
4862, 48691, 48699, 48819, 4882, 4883 (other than 48833), 493, 511, 5121 (other than 51213),
51221, 517, 518 (without regard to the premise that data processing and related services be
performed in conjunction with a third party), 51913, 52232, 54133 (if predominantly in furtherance
of another activity described in this article), 54134 (if predominantly in furtherance of
another activity described in this article), 54138, 5415, 541614, 5417, 55 (if not for the
production of electricity), 561422 (other than establishments that...
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40-23-199.1
Section 40-23-199.1 Amnesty for certain uncollected remote use tax. The Simplified Sellers
Use Tax Remittance Program may not be used to report sales tax obligations subject to the
sales tax imposed by Chapter 23 of this title or any local law or municipal ordinance or any
county ordinance enacted pursuant to Section 40-12-4 imposing a sales tax for those sales
of tangible personal property which are sold at a retail location in this state. (Act 2018-539,
§2.)...
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