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40-25-19
Section 40-25-19 Transporting and distributing tobacco products. Each and every person,
firm, corporation, club, or association transporting and distributing in any manner whatsoever
any tobacco products as enumerated and defined herein within the State of Alabama who has
not a privilege license as prescribed in Sections 40-12-72 and 40-12-73 shall before transporting
or distributing any of such tobacco products as enumerated and defined herein secure a permit
from the Department of Revenue. The Department of Revenue shall, before issuing such permit,
charge and collect annually a fee of $50 from each such person, firm, corporation, club, or
association for transporting or distributing in any manner whatsoever any tobacco products
as enumerated and defined herein. Each person, firm, corporation, club, or association securing
a permit as hereinbefore provided for, shall be allowed for each such permit so secured one
vehicle for the purpose of transporting or distributing such tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-19.htm - 2K - Match Info - Similar pages
40-12-174
Section 40-12-174 Transient vendors and peddlers. (a) Each person travelling on an animal
or using a vehicle other than a motor vehicle, doing business as a transient vendor or peddler
as defined in this section, displaying, selling or offering to sell any goods, wares,
or merchandise, other than to a merchant for resale, shall pay a privilege license tax to
the State of Alabama of $15 and $5 for the county in each county in which such transient vendor
or peddler does business for each vehicle. (b) Each itinerant vendor or peddler of merchandise,
other than tobacco products, medicines or household remedies or liquified petroleum products,
but including persons, firms, corporations, partnerships, or cooperatives whose principal
business is selling and distributing milk and dairy products, who operates on foot or uses
a vehicle solely for the purpose of transporting merchandise from house to house or place
to place but who does not use such vehicle for the display of merchandise or as a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-174.htm - 6K - Match Info - Similar pages
40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale to
Retail Accountability Program or "WRAP". (b) For the purpose of this article, the
following words shall have the following meanings: (1) DEPARTMENT. The State Department of
Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal
Revenue Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-260.htm - 8K - Match Info - Similar pages
40-25-4
Section 40-25-4 Method and time of affixing stamps. The license taxes imposed by this
article shall be paid by affixing stamps in the manner and at the time herein set forth. In
the case of cigars, stogies, cheroots, chewing tobacco, and like products, the stamps shall
be affixed to the box or container in which or from which normally sold at retail. In the
case of cigarettes, smoking tobacco, and snuff, the stamps shall be affixed to each individual
package. Time allowed for affixing stamps shall be as follows: Every wholesale or retail dealer
in this state, except wholesalers who are issued a permit by the Department of Revenue, shall
immediately after receipt of any unstamped cigars, stogies, cheroots, chewing tobacco, cigarettes,
smoking tobacco, or snuff, unless sooner offered for sale, cause the same to have the requisite
denominations and amount of stamp or stamps to represent the tax affixed as stated herein.
The stamping of the cigars, stogies, cheroots, chewing tobacco,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-4.htm - 4K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-80.htm - 8K - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
32-1-1.1
Section 32-1-1.1 Definitions. The following words and phrases when used in this title,
for the purpose of this title, shall have meanings respectively ascribed to them in this section,
except when the context otherwise requires: (1) ALLEY. A street or highway intended to provide
access to the rear or side of lots or buildings in urban districts and not intended for the
purpose of through vehicular traffic. (2) ARTERIAL STREET. Any United States or state numbered
route, controlled-access highway, or other major radial or circumferential street or highway
designated by local authorities within their respective jurisdictions as part of a major arterial
system of streets or highways. (3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles,
police vehicles, and ambulances as are publicly owned, and such other publicly or privately
owned vehicles as are designated by the Secretary of the Alabama State Law Enforcement Agency
or the chief of police of an incorporated city. (4) BICYCLE....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/32-1-1.1.htm - 22K - Match Info - Similar pages
45-49-249.31
Section 45-49-249.31 Tax to be added to sales price of tobacco products. Every person,
firm, corporation, club, or association that sells, stores, or receives for the purpose in
Mobile County, any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall
add the amount of the license or privilege tax levied and assessed herein to the price of
the cigarettes, cigars, snuff, and smoking tobacco products, it being the purpose and intent
of this provision that the tax levied is, in fact, a levy on the consumer with the person,
firm, corporation, club, or association, who sells or stores or receives for the purpose of
distributing the cigarettes, cigars, snuff, and smoking tobacco products, acting merely as
agent for the collection of the tax. The dealer, storer, or distributor shall state the amount
of the tax separately from the price of the cigarettes, cigars, snuff, smoking tobacco, and
like tobacco products, on all price display signs, sales or delivery slips, bills,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.31.htm - 1K - Match Info - Similar pages
45-38-243.01
Section 45-38-243.01 Tax to be added to sales price of tobacco products. Upon September
1, 1989, every person, firm, corporation, club, or association that sells or stores or receives
for the purpose of distribution in Lamar County any cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products shall add the amount of the license or privilege tax levied and
assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco
products, it being the purpose and intent of this provision that the tax levied is, in fact,
a levy on the consumer with the person, firm, corporation, club, or association, who sells
or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking
tobacco, and like tobacco products, acting merely as agent for the collection of the tax.
The dealer, storer, or distributor shall state the amount of the tax separately from the price
of the cigarettes, cigars, snuff, smoking tobacco, and the tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-243.01.htm - 2K - Match Info - Similar pages
45-47-245.01
Section 45-47-245.01 Tax to be added to sales price of tobacco products. Upon September
1, 1988, every person, firm, corporation, club, or association that sells or stores or receives
for the purpose of distribution in Marion County any cigarettes, cigars, snuff, smoking tobacco,
and like tobacco products shall add the amount of the license or privilege tax levied and
assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco
products, it being the purpose and intent of this provision that the tax levied is, in fact,
a levy on the consumer with the person, firm, corporation, club, or association, who sells
or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking
tobacco, and like tobacco products, acting merely as agent for the collection of the tax.
The dealer, storer, or distributor shall state the amount of the tax separately from the price
of the cigarettes, cigars, snuff, smoking tobacco, and the tobacco...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-245.01.htm - 2K - Match Info - Similar pages
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