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40-23-63
tax herein levied and imposed shall be in lieu of the excise tax levied and imposed by Section
40-23-61; provided, that the one and one-half percent rate herein prescribed with respect
to parts, attachments and replacements shall not apply to any automotive vehicle or trailer
designed primarily for public highway use except farm trailers used primarily in the production
and harvesting of agricultural commodities. Every person storing, using or otherwise consuming
in this state such tangible personal property purchased at retail shall be liable for
the tax imposed by this article, and the liability shall not be extinguished until the tax
has been paid to this state; provided, that a receipt from a retailer maintaining a place
of business in this state or a retailer authorized by the Department of Revenue under such
rules and regulations as the Commissioner of Revenue may prescribe, to collect the tax imposed
hereby and who shall for the purpose of this article be regarded as a retailer...
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45-22-243.92
Section 45-22-243.92 Levy of use tax. (a) Excise taxes on the storage, use, or other consumption
of property in the county are imposed as hereinafter provided in this section. (1) An excise
tax is levied and imposed on the storage, use, or other consumption in the county of tangible
personal property purchased at retail, on or after June 1, 1975, for storage, use,
or other consumption in the county on or after June 1, 1975, at the rate of one percent of
the sale price of such property (regardless of whether the retailer is or is not engaged in
business in the county or in the state), except as provided in subdivisions (2), (3), and
(4). (2) An excise tax is levied and imposed on the storage, use, or other consumption in
the county of any machines or machinery used in the mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, (including parts of such machines
or machinery and attachments and replacements therefor, which are made or manufactured for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.92.htm - 5K - Match Info - Similar pages
40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is hereby imposed on the
storage, use or other consumption in this state 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, 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 of Alabama Department of Conservation and Natural Resources, purchased
at retail on or after October 1, 1965, for storage, use or other consumption in this state
at the rate of four percent of the sales price of such property or the amount of tax collected
by the seller, whichever is greater; provided, however, when the seller follows the Department
of Revenue's suggested use tax brackets and his records prove that his following said brackets
resulted in a net undercollection of tax for the month, he may report...
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28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses provided for by Chapter
3A of this title and by Section 28-3-194, and any acts amendatory thereof, supplementary thereto
or substituted therefor, and municipal and county licenses, there is hereby levied a privilege
or excise tax on every person licensed under the provisions of Chapter 3A who sells, stores,
or receives for the purpose of distribution, to any person, firm, corporation, club, or association
within the State of Alabama any beer. The tax levied hereby shall be measured by and graduated
in accordance with the volume of sales by such person of beer, and shall be an amount equal
to one and six hundred twenty-five thousands cents (1.625 cents) for each four fluid ounces
or fractional part thereof. (b) Collection. The tax levied...
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40-23-60
individual, firm, company, partnership, association, corporation, receiver or 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) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the following:
a. A sale of tangible personal property by wholesaler to licensed retail merchants,
jobbers, dealers or other wholesalers for resale and does not include a sale by wholesalers
to users or consumers, not for resale. b. A sale of tangible personal property or products,
including iron ore, and including the furnished container and label of such property or products,
to a manufacturer or compounder which enter into and become an ingredient or component part
of the tangible personal property or products which the manufacturer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-60.htm - 11K - Match Info - Similar pages
40-23-1
F.O.B. point and regardless of who selects the method of transportation, and regardless of
by whom or the method by which freight, postage, or other transportation charge is paid. Provided
further that, where billed as a separate item to and paid by the purchaser, the freight, postage,
or other transportation charge paid to a common carrier or the U.S. Postal Service is not
a part of the selling price. (6) GROSS PROCEEDS OF SALES. The value proceeding or accruing
from the sale of tangible personal property, and including the proceeds from the sale
of any property handled on consignment by the taxpayer, including merchandise of any kind
and character without any deduction on account of the cost of the property sold, the cost
of the materials used, labor or service cost, interest paid, any consumer excise taxes that
may be included within the sales price of the property sold, or any other expenses whatsoever,
and without any deductions on account of losses; provided, that cash...
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40-23-4
sales of materials, equipment, and machinery that, at any time, enter into and become a component
part of ships, vessels, towing vessels or barges, or drilling ships, rigs or barges, or seismic
or geophysical vessels, 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 of Alabama
Department of Conservation and Natural Resources. Additionally, the gross proceeds from the
sale or sales of lifeboats, personal flotation devices, ring life buoys, survival craft
equipment, distress signals, EPIRB's, fire extinguishers, injury placards, waste management
plans and logs, marine sanitation devices, navigation rulebooks, navigation lights, sound
signals, navigation day shapes, oil placard cards, garbage placards, FCC SSL, stability instructions,
first aid equipment, compasses, anchor and radar reflectors, general alarm systems, bilge
pumps, piping, and discharge and electronic position fixing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
40-23-37
Section 40-23-37 Agricultural machinery and equipment - Tax imposed; rate. There is hereby
levied, in lieu of the state sales tax levied by Section 40-23-2, a privilege or license tax
against the person on account of the business activities engaged in and in the amount to be
determined by the application of rates against gross sales, or gross receipts, as the case
may be as follows: Upon every person, firm or corporation engaged or continuing within this
state in the business of selling at retail any machine, 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 equipment, attachments and replacements therefor which are made or
manufactured for use on or in the operation of such machine, machinery or equipment, and which
are necessary to and customarily used in the operation of such machine,...
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45-47-244.22
Section 45-47-244.22 Levy of excise tax. (a) An excise tax is hereby imposed on the following:
(1) The storage, use, or other consumption in Marion County of tangible personal property
purchased at retail, on or after the first day of the month next succeeding the month during
which this subpart shall become a law, for storage, use, or other consumption in Marion County,
for a period of 36 months at the rate of two percent, and thereafter at the rate of one percent
of the sale price of such property, regardless of whether the retailer is or is not engaged
in business in Marion County or in this state, except as provided in subsection (b). (2) The
storage, use, or other consumption in Marion County of any automotive vehicle or truck trailer,
semitrailer, or house trailer purchased at retail on or after the first day of the month next
succeeding the month during which this subpart becomes a law, for storage, use, or other consumption
in this state, for a period of 36 months, at the rate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.22.htm - 3K - Match Info - Similar pages
45-22-243.02
Section 45-22-243.02 Levy of use tax. (a) There is hereby levied and imposed an excise tax
on the storage, use, or other consumption of property in Cullman County as hereinafter provided
in this section: (1) An excise tax is hereby levied and imposed 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 of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of one percent of the
sale price of such property, except as provided in subdivisions (2), (3), and (4); (2) An
excise tax is hereby levied and imposed on the storage, use, or other consumption in the county
of any machines used in mining, quarrying, compounding,...
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