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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section the following
terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The normal and ordinary
meaning of the words, except that mining activities or the transportation of materials used
in or produced by mining or forestry activities shall not be construed to be included; (2)
HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road for construction
purposes, including all road construction equipment whose gross weight exceeds 16,000 pounds,
but not including inventory on hand for sale by duly licensed equipment dealers. (b) The subjects
of ad valorem taxation, except as exempted by law, shall be as follows: (1) Every piece, parcel,
tract, or lot of land in this state, including therein all things pertaining to such land,
and all structures and other things so annexed or attached thereto as to pass to a vendee
by conveyance of such land; and every separate or special...
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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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40-25-17
Section 40-25-17 Sales by wholesale dealer. Every wholesale dealer in this state shall before
shipping, delivering or sending out any one or more articles taxed herein, to any dealer in
this state or for sale in this state, cause the same to have the requisite denominations and
amount of stamp, or stamps, to represent the tax affixed as stated herein and cause the same
to be cancelled by writing or stamping across the face thereof the number of such wholesale
dealer, said number to be supplied by the Department of Revenue, and every other wholesale
dealer shall at the time of shipping or delivering any one or more articles taxed herein make
a true duplicate invoice of the same showing the date, amount and value of each class of articles
shipped or delivered and retain a duplicate thereof, subject to the audit and inspection of
the Department of Revenue, its authorized agents and representatives, for three years. Wholesale
dealers in this state who ship, deliver or send any one or more...
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45-2-244.004
Section 45-2-244.004 Duties of cigarette wholesalers, jobbers, and retailers. (a) It shall
be the duty of each wholesale dealer or jobber who sells, stores, or delivers cigarettes to
retail sellers in this county to affix to each package of cigarettes sold or delivered in
the county the designated stamp. Each wholesaler or jobber who desires to do so may purchase
the stamps from the county commission of the county at a 10 percent discount on the entire
amount of sale when the purchases are made in quantities of one thousand dollars ($1,000)
or more. The discount allowed hereby will be compensation to the wholesale dealer or jobber
for the cost of affixing the stamp to the cigarettes and for the keeping of the records required
by this subpart. All other persons, except such wholesale dealers, or jobbers, must pay the
full face amount for stamps, and no person, wholesaler, jobber, or dealer, shall be entitled
to purchase any such number of the stamps as would cause the purchase price to...
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45-49-249.04
Section 45-49-249.04 Purchase of stamps; records. (a)It shall be the duty of each wholesale
dealer or jobber who sells, stores, or delivers cigarettes to retail sellers in this county
to affix to each package of cigarettes sold or delivered in the county the designated stamp.
Each wholesaler or jobber who desires to do so may purchase the stamps from the county commission
of the county at a 10 percent discount on the entire amount of sale when the purchases are
made in quantities of two hundred dollars ($200) or more. The discount allowed hereby will
be compensation to the wholesale dealer or jobber for the cost of affixing the stamp to the
cigarettes and for the keeping of the records required by this subpart. All other persons,
except such wholesale dealers, or jobbers, must pay the full face amount for stamps, and no
person, wholesaler, jobber, or dealer, shall be entitled to purchase any such number of stamps
as would cause the purchase price to include a fraction of a cent....
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9-11-153
Section 9-11-153 Wholesale and retail freshwater nongame fish dealers' licenses; commercial
paddlefish dealer's license. (a) Every person, firm, association, or corporation engaged in
the buying, selling, or handling of freshwater nongame fish for the purpose of resale, whether
handled on a commission basis or otherwise, and every person, firm, association, or corporation
shipping freshwater nongame fish out of the State of Alabama on consignment or order shall
be considered a wholesale dealer of freshwater nongame fish, and shall be required to pay
a license of $25.00 per annum. Any person, firm, association, or corporation handling freshwater
nongame, uncooked fish strictly at retail to the consumer shall be considered a retailer and
must purchase a license and pay $10.00 per annum for the same. The revenue to be derived from
such licenses shall be covered into the State Treasury to the credit of the Game and Fish
Fund of the Department of Conservation and Natural Resources....
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40-25-7
Section 40-25-7 Drop shipments. Any retail dealer or semijobber of tobacco products enumerated
and defined in this article purchasing, or receiving such commodities from without the state,
whether the same shall have been ordered or purchased through a wholesaler or jobber in this
state, or by drop shipment or otherwise, shall within 12 hours of receipt of such tobacco
products, provide electronically, a true duplicate invoice of all such purchases or receipts
to the Department of Revenue, the invoice carrying the name of the person or firm from whom
or through whom such purchases or shipments of the tobacco products so received, showing kinds
and quantities. Any retail dealer or semijobber failing or refusing to furnish duplicate invoices,
in both the manner and time allowed, may be subject to a department imposed penalty of not
less than one thousand dollars ($1,000) nor more than five thousand dollars ($5,000), to be
multiplied by the sum of the current violation plus prior...
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8-17-275
Section 8-17-275 Violations. (a) A manufacturer, wholesale dealer, agent, or any other person
or entity who knowingly sells or offers to sell cigarettes, other than through retail sale,
in violation of Section 8-17-272, shall be subject to a civil penalty not to exceed one hundred
dollars ($100) for each pack of the cigarettes sold or offered for sale provided that in no
case shall the penalty against a person or entity for that violation exceed one hundred thousand
dollars ($100,000) during any 30-day period. (b) A retail dealer who knowingly sells or offers
to sell cigarettes in violation of Section 8-17-272 shall be subject to a civil penalty not
to exceed one hundred dollars ($100) for each pack of the cigarettes sold or offered for sale,
provided that in no case shall the penalty against any retail dealer exceed twenty-five thousand
dollars ($25,000) for sales or offers to sell during any 30-day period. (c) In addition to
any penalty prescribed by law, any corporation,...
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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...
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45-49-249.54
Section 45-49-249.54 Recordkeeping. Every wholesale dealer shall, at the time of selling or
delivering any cigarettes or other tobacco products enumerated in this subpart, within Mobile
County, make a true duplicate invoice of the same, which shall show full and complete details
of the sale or delivery of the cigarettes or other tobacco products, and shall retain the
same, subject to the use and inspection of the Mobile County Tobacco Tax Collector or his
or her duly authorized deputy, for a period of three years. Wholesale and retail dealers shall
also keep a record of the purchase, sale, exchange, or receipt of all the cigarettes or other
tobacco products, and hold all books, records, canceled checks, and all other memoranda pertaining
to the purchase, sales, exchange, or receipt for the period mentioned herein, subject to the
inspection of the Mobile County Tobacco Tax Collector or his or her duly authorized deputy,
who shall have the power and authority to enter upon the premises...
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