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45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to Covington
County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62,
and 40-23-63, providing for the levy of a state use tax shall wherever used in this section,
have the same meanings respectively ascribed to them, in those sections 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) COUNTY. Covington County. (2) COUNTY
COMMISSION. Covington County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX.
The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include all statutes, including
amendments to those sections which expressly set forth any...
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45-32-246.02
Section 45-32-246.02 Imposition of excise tax. (a) An excise tax may be imposed by the Greene
County Commission on the storage, use, or other consumption in Greene County of tangible personal
property purchased at retail on or after September 13, 1977, for storage, use, or other consumption
in such county at the rate of one percent of the sales price of such property, except as otherwise
provided as follows: (b) An excise tax may be imposed by the Greene County Commission on the
storage, use, or other consumption in Greene County of any automotive vehicle, truck trailer,
semi-trailer, or house trailer, purchased at retail on or after September 13, 1977 for storage,
use, or other consumption in Greene County, at the rate of three-eighths of one percent of
the sales price of such automotive vehicle, truck trailer, semi-trailer, or house trailer.
(c) Every person, storing, using, or otherwise consuming in Greene County any tangible personal
property purchased at retail shall be liable for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-32-246.02.htm - 1K - Match Info - Similar pages
40-23-64
Section 40-23-64 Agricultural machinery or equipment - Enforcement; application of administrative
provisions of article. Section 40-23-63 shall be enforced by the Commissioner of Revenue and
state Department of Revenue in the same way, and subject to the same rules and regulations
as the state use tax is enforced as provided in this article; and the administrative and enforcement
provisions of this article shall be applicable to the enforcement of Section 40-23-63 to the
same extent as in the collection and enforcement of the state use tax. (Acts 1965, No. 384,
p. 518, §2; Acts 1965, 2nd Ex. Sess., No. 58, p. 83, §2.)...
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45-32-246.03
Section 45-32-246.03 Applicability of state provisions; exemptions. (a) The taxes levied by
this part shall be subject to all definitions, exemptions, proceedings, rules, regulations,
requirements, fines, penalties, punishments, and deductions as are provided in the state sales
tax law and the state use tax law, as amended, and all acts supplementary thereto, except
where inapplicable or where herein otherwise provided, all of which are adopted and made a
part hereof by reference, including the provisions for the enforcement and collection thereof.
The tax levied herein shall be added to the sales price of property sold, and shall be collected
from the purchaser, so that the impact of the tax shall be on the consumer rather than on
the retailer. (b) Exempted from this part are the gross proceeds of the sale of machines in
Greene County used in mining, compounding, processing, and manufacturing of tangible personal
property; provided, that the term machines, as herein used, shall...
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8-21B-3
Section 8-21B-3 Definitions. The following words shall have the following meanings: (1) DEALER.
A person, corporation, partnership, or other business entity primarily engaged in the business
of retail sales or leasing of heavy equipment and heavy equipment parts and who has an established
place of business in this state. If a dealer's retail sales volume of heavy equipment and
heavy equipment parts purchased from a single supplier is greater than 70 percent of such
dealer's total retail sales volume of heavy equipment and heavy equipment parts during the
12-month period immediately prior to May 22, 2009, or the term of any dealer agreement entered
into between the supplier and such dealer after May 22, 2009, then the dealer and such supplier
shall not be subject to this chapter with respect to the dealer agreement and transactions
between them, but the dealer shall otherwise be subject to this chapter with respect to dealer
agreements and transactions with other suppliers. (2) DEALER...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-21B-3.htm - 3K - Match Info - Similar pages
45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one percent
of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein
called a use tax, on the storage, use, or other consumption of tangible personal property
in the county purchased at retail at a rate not to exceed one percent of the sales price of
such property. (b) Any sales tax or use tax levied by the county commission pursuant to this
section shall apply to and be levied upon every person or other entity required to pay, or
upon whom shall have been levied, the state sales tax or state use tax. (c)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-249.03.htm - 2K - Match Info - Similar pages
40-17-142
Section 40-17-142 Credit of payment of gasoline and motor fuel taxes. (a) Every motor carrier
subject to the tax hereby imposed shall be entitled to a credit on such tax equivalent to
the rate per gallon of the applicable Alabama tax on motor fuel which is currently in effect
on all motor fuel purchased by such motor carrier within this state for use in its operations
either within or without this state and upon which the motor fuel tax has been paid by such
motor carrier. Evidence of the payment of such taxes in such form as may be required by, or
is satisfactory to, the commissioner shall be furnished by each such carrier claiming the
credit herein allowed. When the amount of the credit herein provided to which any motor carrier
is entitled for any quarter exceeds the amount of the tax hereby imposed for which the motor
carrier is liable for the same quarter, such excess may under regulations of the commissioner
be allowed as a credit on the tax hereby imposed for which such motor...
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45-47-244.20
Section 45-47-244.20 Definitions. All words, terms, and phrases that are defined in Act 100
of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state sales tax act,
and in Article 11 of Chapter 20 of Title 51 the Code of Alabama 1940, as amended, shall, where
used in this subpart, have the meanings respectively ascribed to them in that act and article,
as heretofore amended, except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this subpart shall have
the following respective meanings, except where the context clearly indicates a different
meaning: (1) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending
on September 30 of the next succeeding calendar year. (2) MONTH. The calendar month. (3) QUARTERLY
PERIOD. The period of three months ending on the last day of each March, June, September,
and December. (4) REGISTERED SELLER. The person registered with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.20.htm - 2K - Match Info - Similar pages
23-1-50
Section 23-1-50 Authority to procure equipment; payment of expenses. Subject to the provisions
of Chapter 4, Title 41, the State Department of Transportation is authorized to rent, construct,
or purchase such buildings, stock, machinery, tools, materials, and other equipment as it
may find necessary for use in carrying out the provisions of this chapter and pay for the
same out of the State Highway Fund. It shall also, subject to the provisions of Chapter 4
of Title 41, pay out of said fund the necessary expenses of the department of every description,
including traveling expenses of the officials and engineers, superintendents, foremen and
clerks, etc., while in the actual performance of their duties authorized or imposed by this
chapter and also the cost of all supplies or materials furnished for said department and for
the maintenance of all machinery used by the department or its agent. (Code 1923, §1335;
Acts 1927, No. 347, p. 348; Code 1940, T. 23, §29.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/23-1-50.htm - 1K - Match Info - Similar pages
45-17-243.02
Section 45-17-243.02 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent
of the sales price of such property, or, if applicable, such lesser rate as may then be in
effect as determined by the governing body of the county pursuant to Section 45-17-243.08,
on the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft and
commercial fishing vessels of over five tons load displacement as registered with the U. S.
Coast Guard and licensed by the State Department of Conservation and Natural Resources, but
if, and only if: (1) Such property is purchased at retail, on or after the effective date
of such tax, for storage, use, or other consumption in the county on or after the...
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