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40-13-54
Section 40-13-54 Rate and collection of tax; credit; liability for tax. (a) The rate of the
tax shall be ten cents ($0.10) per ton on severed material sold as tangible personal property.
Provided, however, that naturally occurring unprocessed sand may be taxed at a higher rate
by a local act and all such tax collected at such higher rate shall be remitted directly to
the jurisdiction in which the operator severing such naturally occurring unprocessed sand
is located. (b) Except as provided in Section 40-13-55(c), the tax levied by this article
shall be collected by the producer and become due and payable by the purchaser thereof at
the time of sale or delivery, whichever first occurs, provided that the tax shall be identified
as a severance tax on a bill of sale, invoice, or similar sales document to the purchaser
thereof, otherwise the tax shall instead be the obligation of the producer. The tax levied
under this article shall not be included in the measure of tax for any other tax...
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40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services.
(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided, an excise tax on the storage, use, or other consumption
of electricity, domestic water, and natural gas in the State of Alabama. The amount of the
tax shall be determined by the application of rates against the sales price of such services
in the State of Alabama. The tax shall be computed monthly in accordance with the following
table: If the total sales price of the utility services furnished by a utility and stored,
used, or otherwise consumed by a person in one month is: The tax with respect to the utility
service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over $60,000.00
$1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of excess over
$60,000.00 (b) There is hereby levied an excise tax on the...
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40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied, in
addition to all other taxes of every kind now imposed by law, and shall be collected as provided
herein, a privilege or license tax against every home service provider doing business in the
State of Alabama on account of the furnishing of mobile telecommunications service to a customer
with a place of primary use in the State of Alabama by said home service provider. The amount
of the tax shall be determined by the application of the rates against gross sales or gross
receipts, as the case may be, from the monthly charges from the furnishing of mobile telecommunications
service to a customer with a place of primary use in the State of Alabama and shall be computed
monthly with respect to each person to whom services are furnished at the rate of four percent
on bills dated prior to February 1, 2002, and at the rate of six percent on bills dated on
or after February 1, 2002, regardless of when the...
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40-21-82
Section 40-21-82 Levy of tax; sourcing of gross sales or gross receipts from telegraph or telephone
services. (a) There is hereby 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 every
utility furnishing electricity, domestic water, or natural gas in the State of Alabama. The
amount of the tax shall be determined by the application of rates against gross sales or gross
receipts, as the case may be, from the furnishing of such services in the State of Alabama.
The tax shall be computed monthly with respect to each person to whom such services are furnished,
in accordance with the following table: If monthly gross sales or gross receipts respecting
a person are: The tax is: Not over $40,000 4% of such gross sales or gross receipts Over $40,000
but not over $60,000 $1,600 plus 3% of excess over $40,000 Over $60,000 $2,200 plus 2% of
excess over $60,000 (b) There is hereby levied a...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, trustee, or any other group or combination acting as a
unit and the plural as well as the singular number, unless the intention to give a more limited
meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama. (4) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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40-25-2.1
Section 40-25-2.1 Tax on cigar wrappers. (a) For the purposes of this section, the following
terms shall have the respective meanings ascribed to them by this section: (1) CIGAR WRAP.
An individual tobacco wrapper that is made wholly or in part from tobacco, including reconstituted
tobacco, whether in the form of tobacco leaf, sheet, or tube, if the wrap is designed to be
offered to or purchased by a consumer. (2) COMMISSIONER. The Commissioner of the Department
of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue of the State
of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less costs
of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON. Individuals,
firms, corporations, partnerships, companies, or other agencies, associations, incorporated
or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE SALE. A sale
of tangible personal property by wholesalers to licensed retail...
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40-12-252
Section 40-12-252 Basis of tax for trailers; permanent license plate. (a) The following annual
license taxes and registration fees are hereby imposed and shall be charged for each trailer,
other than manufactured homes, operated on the public highways of this state: (1) For each
privately owned utility trailer or travel trailer, which is not operated for hire, lease,
or rental, twelve dollars ($12). (2) For each utility trailer, rented or leased for compensation
of any kind or nature, fifteen dollars ($15). (3) For each truck or tractor trailer or semitrailer,
twenty dollars ($20); and provided, that any trailer or semitrailer used by a farmer exclusively
for transporting farm products to and from market or for transporting the personal property
of a farmer for his or her own use on the farm shall not be subject to the license taxes and
registration fees provided for in this section. Trailers of any kind or description for hauling
passengers for hire are prohibited by law and shall not...
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40-9C-3
Section 40-9C-3 Definitions. For purposes of this chapter, the following words and phrases
shall have the following meanings: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's
liability for tax. An abatement of local and noneducation transaction taxes imposed under
Chapter 23 of this title shall relieve the seller from the obligation to collect and pay over
the local portion of the noneducation transaction tax as if the sale were to a person exempt,
to the extent of the abatement, from the local portion of the noneducation transaction tax.
(2) BROWNFIELD DEVELOPMENT PROPERTY. Real property which qualifies under Section 22-30E-6
for participation in the voluntary cleanup program established pursuant to Chapter 30E of
Title 22, and any personal property acquired in connection with the cleanup and redevelopment
of such real property. (3) CONSTRUCTION RELATED NONEDUCATION TRANSACTION TAXES. The local
portion of the transaction taxes imposed pursuant to Chapter 23 of this...
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40-12-246
Section 40-12-246 License taxes and registration fees - Motor buses or motor vehicles transporting
passengers for hire. (a) The following annual license taxes and registration fees are hereby
imposed and shall be charged on each automobile, motor bus or other motor vehicle, other than
motor vehicles subject to the license provided for in subsection (c) of this section, used
on public highways in this state for transporting passengers paying fare or for hire: With
a seating capacity of five persons or less, $47.50; With a seating capacity of more than five
persons and not exceeding 10 persons, $60; With a seating capacity of more than 10 persons
and not exceeding 15 persons, $85; With a seating capacity of more than 15 persons and not
exceeding 20 persons, $110; With a seating capacity of more than 20 persons and not exceeding
40 persons, $160; With a seating capacity exceeding 40 persons, $210; provided, that the Commissioner
of Revenue of Alabama is hereby authorized and directed to...
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45-18-242.09
Section 45-18-242.09 Enforcement of collection of taxes. The tax levied by this part, together
with interest and penalties that may be imposed, shall constitute a debt due the county and
may be collected by civil suit, in addition to all other methods provided by law and in this
part. The taxes, together with interest and penalties with respect thereto, shall constitute
and be secured by a lien upon the property of the person from whom said taxes are due or who
is required to collect the taxes. All provisions of the revenue laws of this state which apply
to the enforcement of liens for privilege or license taxes due the state shall apply fully
to the collection of the county taxes levied hereby, and the agency for the use and benefit
of the county shall collect such taxes and enforce this part and shall have and exercise for
such collection and enforcement all rights and remedies that the state or the department of
revenue of the state (hereinafter, the "department") has for collection...
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