|
8-17-271
Section 8-17-271 Definitions. As used in this article, the following terms shall have the following
meanings: (1) AGENT. Any person authorized by the Department of Revenue to purchase and affix
stamps on packages of cigarettes. (2) CIGARETTE. Any of the following: a. Any roll of tobacco
wrapped in paper or in any substance not containing tobacco. b. Any roll of tobacco wrapped
in any substance containing tobacco which, because of its appearance, the type of tobacco
used in the filler, or its packaging and labeling, is likely to be offered to, or purchased
by, consumers as a cigarette described in paragraph a. (3) MANUFACTURER. Any of the following:
a. Any entity which manufactures or otherwise produces cigarettes or causes cigarettes to
be manufactured or produced anywhere that the manufacturer intends to be sold in this state,
including cigarettes intended to be sold in the United States through an importer. b. Any
entity that becomes a successor of an entity described in paragraph a....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-17-271.htm - 2K - Match Info - Similar pages
40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through or
by the use of coin-operated machines shall pay an annual privilege license tax based on the
total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-176.htm - 9K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
40-25-1
Section 40-25-1 Definitions. For the purposes of this article, the following terms shall have
the respective meanings ascribed by this section: (1) WHOLESALE DEALER AND JOBBER. Persons,
firms, or corporations who buy tobacco products direct from the manufacturer or an affiliate
of the manufacturer and sell at wholesale only, any one or more of the articles taxed herein
to licensed wholesale dealers, jobbers, semijobbers, and retail dealers for the purpose of
resale only. (2) RETAIL DEALER. Every person, firm, or corporation, other than a wholesale
dealer or jobber, who shall sell or offer for sale any one or more of the articles taxed herein,
irrespective of quantity or amount, or the number of sales; and all persons operating under
a retail dealer's license. (3) SEMIJOBBER. Persons, firms, or corporations who buy tobacco
products from permitted wholesalers or obtain tobacco from any other source and sell at wholesale
any one or more of the articles taxed herein to licensed retail...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-1.htm - 1K - Match Info - Similar pages
40-25-16.1
Section 40-25-16.1 Monthly reporting requirements; online listing of qualified or registered
entities. Each wholesaler, jobber, semijobber, registered retailer, importer or any other
person selling, receiving, or distributing tobacco products in this state for resale shall
file a report of its activity with the Department of Revenue between the first and twentieth
of each month. The information shall include, but not be limited to, the customer's name,
address, invoice number, invoice date, a description of the tobacco products, the itemized
tax, and any other information required by the department. No later than December 30, 2014,
the commissioner shall establish a web site for listing each wholesaler, jobber, semijobber,
retailer, importer, or distributor of tobacco products that have qualified or registered with
the Department of Revenue. Purchases of tobacco products made from an entity other than the
above permitted or registered entities appearing on the department web site...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-16.1.htm - 1K - Match Info - Similar pages
45-49-249.50
Section 45-49-249.50 Definitions. For the purposes of this subpart, the following words shall
have the following meanings: (1) BUSINESS RECORDS. All invoices, receipts, ledgers, inventories,
tax returns, balance sheets, reports, and documents of every type, whether prepared or maintained
on paper or electronically. (2) CHEWING TOBACCO. All chewing tobacco prepared in such manner
as to be suitable for chewing only and not suitable for smoking. (3) CIGARS, CHEROOTS, STOGIES,
ETC. A roll for smoking that is of any size or shape and that is made wholly or in part of
tobacco or any substitute therefor, irrespective of whether the tobacco is pure or flavored,
adulterated, or mixed with any other ingredient, if the roll has a wrapper made wholly or
in part of tobacco. (4) FILTERED CIGARS. Filtered cigars that have a cellulose acetate or
similar integrated filter, made of tobacco, or any substitute therefor, and weighing more
than three pounds per 1,000. (5) LITTLE CIGARS. Cigars of all...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.50.htm - 2K - Match Info - Similar pages
40-25-41
Section 40-25-41 Levied; amount; liability for payment; registration as responsible taxpayers;
seizure of contraband. An excise tax is hereby imposed on the storage, use or other consumption
in this state of tobacco products purchased at retail in an amount equal to that set out in
Section 40-25-2 or to any additional amount or amounts of tobacco sales tax as may be otherwise
levied or provided by law. Every person storing, using, or otherwise consuming in this state
tobacco products 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 if said tobacco products have attached thereto the stamps provided in said Section 40-25-2
as aforesaid, or as otherwise provided by law, or if said tax imposed by said Section 40-25-2
as aforesaid, or to any additional amount or amounts of tobacco sales tax as may be otherwise
levied or provided by law has been paid by the seller of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-41.htm - 2K - Match Info - Similar pages
40-25-8
Section 40-25-8 Commodities subject to confiscation. Any cigarettes, smoking tobacco, cigars,
stogies, cheroots, chewing tobacco, snuff, or other products taxable under this article found
at any point within the State of Alabama, which the cigarettes, smoking tobacco, cigars, stogies,
cheroots, chewing tobacco, snuff, or other products taxable under this article shall have
been within the State of Alabama for a period of two hours, or longer, in possession of any
retailer or semijobber not having affixed to the package the stamps as provided in this article,
or in the case of products not requiring a stamp to be affixed where purchase invoices do
not itemize the applicable tobacco taxes, are declared to be contraband goods and may be seized
by the Department of Revenue, or its agents or by any peace officer of the State of Alabama,
without a warrant and the goods shall be delivered to the Department of Revenue for destruction.
Any of the goods, wares, or merchandise when offered for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-8.htm - 3K - 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
40-17-350
Section 40-17-350 Transportation of motor fuel; inspections. (a) Each person operating a refinery
or terminal in Alabama shall prepare and provide to the driver of every highway vehicle receiving
motor fuel at the facility a shipping document setting out on its face the destination state
as represented to the terminal operator by the shipper or the shipper's agent. Failure to
comply with this subsection may result in a department imposed penalty of not less than five
hundred dollars ($500) nor more than one thousand dollars ($1,000), to be multiplied by the
sum of the current violation plus prior violations of this subsection. (b) Every person transporting
motor fuel in Alabama in a highway vehicle other than in its supply tank shall carry on board
a shipping document issued by the facility where the motor fuel was obtained. The shipping
document shall set out on its face the state of destination of the motor fuel transported
in the highway vehicle. Violation of this subsection...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-350.htm - 14K - Match Info - Similar pages
|