45-11-246.01
Section 45-11-246.01 Levy of tax authorized. (a) The Chilton County Commission, upon a majority
vote of the members and in addition to all other taxes, may levy a sales and use tax in an
amount up to one percent on sales, use, storage, consumption, or gross receipts in the county
and, in addition, may levy a sales and use tax in the amount of up to two percent on sales,
use, storage, consumption, or gross receipts outside of the corporate limits of the City of
Clanton, the City of Jemison, the Town of Maplesville, and the Town of Thorsby. (b) The gross
receipts of any business and the gross proceeds of all sales and use of products or services
which are presently exempt under the state sales and use tax statutes are exempt from the
taxes authorized by this part. In addition, the gross receipts and gross proceeds from the
sale and use of all motor vehicles and agricultural machinery and equipment and related items
covered by Section 40-23-37, are exempt from the taxes. (c) Any taxes...
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45-24-243.02
Section 45-24-243.02 Levy of tax. (a)(l) Except as provided in subsection (b), the County Commission
of Dallas County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one percent privilege license tax against gross
sales or gross receipts. (b) The rate of tax applicable to machines (manufacturing rate) used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property
shall be three quarters of one percent. The rate of tax applicable to any automotive vehicle
or truck trailer, semitrailer, or house trailer, or mobile home setup materials and supplies
(automotive rate) shall be one quarter of one percent. The rate of tax applicable to any machinery
or equipment which is used in planting, cultivating, and harvesting farm products, or used
in connection with the production of agricultural produce or products, livestock, or poultry
on farms, and the parts of such machines, machinery, or...
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45-42-243.50
Section 45-42-243.50 Gasoline or motor fuel exemptions. (a) The privilege tax imposed by Act
230, 1927 Regular Session (Local Acts 1927, p. 135), as amended by Act 98, Special Session
1936 (Local Acts 1936, p. 56), on gasoline or motor fuel shall not apply to the storage or
sale of gasoline or motor fuel to be used in vehicles, equipment, and aircraft designed primarily
for use off of the public roads and highways in Limestone County. (b) This section shall be
retroactive to August 5, 1927, except that Limestone County and the Limestone County Commission
shall not be obligated or required to refund any privilege tax heretofore collected pursuant
to Act 230, as amended. (Act 96-575, p. 886, §§ 1, 2.)...
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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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40-12-46
Section 40-12-46 Air-conditioning plants and equipment. Each person engaged in the business
of selling or installing air-conditioning plants or equipment which use or require the use
of water connections shall pay, in the county in which is located his principal office, an
annual state privilege tax of $100 and a county privilege tax of $50; provided, that in each
other county in which such person engages in the business of selling or installing such air-conditioning
plants or equipment, he shall pay a state license tax of $10 and a county license tax of $5;
provided further, that no person subject to the provisions of this section shall be required
to pay the license tax levied hereunder in any county other than where he maintains a regular
and established place of business for the purpose of selling or installing such air-conditioning
plants or equipment. Any person other than those persons licensed under paragraph one hereof
engaged in the business of selling or installing...
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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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40-23-38
Section 40-23-38 Agricultural machinery and equipment - Enforcement; application of administrative
provisions of this division. Section 40-23-37 shall be enforced by the Commissioner of Revenue
and the Department of Revenue in the same way, and subject to the same rules and regulations
as the state sales tax is enforced as provided in this division, and the administrative and
enforcement provisions of this division shall be applicable to the enforcement of Section
40-23-37 to the same extent as in the collection and enforcement of the state sales tax. (Acts
1965, No. 383, p. 516, §2.)...
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40-25A-2
Section 40-25A-2 Tax levied; amount. There is hereby levied a tax of $.25 per package on all
gummed cigarette papers sold at wholesale in this state or imported into this state for use,
consumption, or sale at retail. (Acts 1980, No. 80-700, p. 1406, §2.)...
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41-4-115
Section 41-4-115 State departments and agencies authorized to enter into lease-sale contracts
for procurement of equipment, etc. All departments and agencies of the State of Alabama may,
subject to the provisions of this chapter and Articles 2 and 3 of Chapter 16 of this title,
execute and enter into lease-sale contracts for the procurement of materials, machinery and
other equipment which are necessary to enable such state department or agency to carry out
the obligations imposed by law upon such agency or department of the State of Alabama and
which is in the best interest of the State of Alabama. All contracts under this section must
be approved in writing by the Governor or by the Director of Finance when so authorized by
the Governor. (Acts 1969, No. 225, p. 545.)...
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45-22-243.95
Section 45-22-243.95 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the tax imposed) shall at the time of making such sale or if the storage,
use, or other consumption of such tangible personal property in the county is not then taxable
under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder,
collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in
the manner and form prescribed by the State Department of Revenue. On the 20th day of the
month next succeeding following the close of each quarterly period, each registered seller
shall file with the State Department of Revenue a return for the then preceding quarterly
period in such form as may be prescribed by the State Department of...
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