45-43-246.04
Section 45-43-246.04 Receipts; quarterly returns. Every registered seller making sales
of tangible personal property for storage, use, or other consumption in Lowndes County, which
storage, use, or other consumption is not exempted from the tax imposed, shall at the time
of making such sale or, if the storage, use, or other consumption of such tangible personal
property in Lowndes County is not then taxable under this subpart, at the time such storage,
use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and
shall give to the purchaser a receipt therefor in the manner and form prescribed by the State
Department of Revenue. On the twentieth day of the month following the close of each quarterly
period provided for in Section 45-43-246.03, each registered seller shall file with
the State Department of Revenue a return for the preceding quarterly period in such form as
may be prescribed by the department, showing the total sales of the tangible personal...
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45-22-243.05
Section 45-22-243.05 Special provisions respecting payment of use tax; receipts and
returns by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein levied) shall at the time of making such sale, or
if the storage, use, or other consumption of such tangible personal property in the county
is not then subject to the taxes herein levied, at the time such storage, use, or other consumption
becomes subject to the taxes herein levied, collect the tax from the purchaser, and shall
give to the purchaser a receipt therefor in the manner and form prescribed by the State Department
of Revenue. On the twentieth day of the month next succeeding following the close of each
quarterly period, each registered seller shall file with the State Department of Revenue a
return for the then preceding quarterly period in such form as may be...
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45-47-244.24
Section 45-47-244.24 Receipts; quarterly returns. Every registered seller making sales
of tangible personal property for storage, use, or other consumption in Marion County (which
storage, use, or other consumption is not herein exempted from the tax imposed in Section
45-47-244.22) shall at the time of making such sale or if the storage, use, or other consumption
of such tangible personal property in Marion County is not then taxable under this subpart,
at the time such storage, use, or other consumption becomes taxable hereunder, collect the
tax imposed by Section 45-47-244.21 from the purchaser, and shall give to the purchaser
a receipt therefor in the manner and form prescribed by the State Department of Revenue. On
the twentieth day of the month following the close of each quarterly period provided for in
Section 45-47-244.23, each registered seller shall file with the State Department of
Revenue a return for the preceding quarterly period in such form as may be prescribed by the...

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45-1-243.05
Section 45-1-243.05 Special provisions respecting payment of use tax; receipts and returns
by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied) shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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45-10-244.05
Section 45-10-244.05 Special provisions respecting payment of use tax: receipts and
returns by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county (which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied) shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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45-40-245.35
Section 45-40-245.35 Special provisions respecting payment of use tax; receipts and
returns by registered sellers. Every registered seller making sales of tangible personal property
for storage, use, or other consumption in the county, which storage, use, or other consumption
is not exempted from the use taxes herein authorized to be levied, shall at the time of making
such sale, or if the storage, use, or other consumption of such tangible personal property
in the county is not then subject to the taxes herein authorized to be levied, at the time
such storage, use, or other consumption becomes subject to the taxes herein authorized to
be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor
in the manner and form prescribed by the State Department of Revenue. On the twentieth day
of the month next succeeding following the close of each quarterly period, each registered
seller shall file with the State Department of Revenue a return for the then...
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45-41-244.55
Section 45-41-244.55 Quarterly returns. Every registered seller making sales of tangible
personal property for storage, use, or other consumption in the county (which storage, use,
or other consumption is not exempted from the use taxes herein authorized to be levied) shall
at the time of making such sale, or if the storage, use, or other consumption of such tangible
personal property in the county is not then subject to the taxes herein authorized to be levied,
at the time such storage, use, or other consumption becomes subject to the taxes herein authorized
to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt
therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth
day of the month next succeeding each quarterly period, each registered seller shall file
with the State Department of Revenue a return for the then preceding quarterly period in such
form as may be prescribed by the State Department of Revenue...
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40-20-22
Section 40-20-22 Applicability; payment of and liability for taxes; reporting. (a) The
tax levied by this chapter and computed pursuant to Section 40-20-21 applies to all
offshore production produced from depths greater than 8,000 feet below mean sea level, regardless
of the method or place or timing of delivery or sale, or the manner or place of processing,
or to whom sold, or by whom used, or the fact that the delivery, sale, or storage may be made
at points outside the state, or the fact that processing or other preparation for sale, storage,
or use occurs outside the state. It is the intent of this chapter that the tax is to be computed
on the production of all offshore oil or gas in this state from depths greater than 8,000
feet below mean sea level, however the tax shall be computed only once on any given volume
of such offshore production. (b) Natural gas produced by offshore production in the State
of Alabama that is lawfully injected into oil or gas pools or reservoirs in the...
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40-23-193
Section 40-23-193 Collection and remittance of simplified sellers use tax; reporting;
statement. (a) The simplified sellers use tax due under the program is eight percent of the
sales price on any tangible personal property sold or delivered into Alabama by an eligible
seller participating in the program. The collection and remittance of simplified sellers use
tax relieves the eligible seller and the purchaser from any additional state or local sales
and use taxes on the transaction. (b) The simplified sellers use tax collected by the eligible
seller, at the rate of eight percent, shall be electronically reported in the manner prescribed
by the department on or before the 20th day of the month next succeeding the month in which
the tax accrues. The eligible seller shall remit the tax at the required rate or the amount
of the tax collected, whichever is greater. The required monthly reporting from the eligible
seller shall only include statewide totals of the simplified sellers use...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This
section shall only apply to Dallas County. (b) For purposes of this section,
the term liquor shall have the same meaning as ascribed to the term in subdivision (15) of
Section 28-3-1. (c)(1) Notwithstanding any provision of law and pursuant to Section
104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a five percent sales
tax on liquor sold by entities licensed by the Alcoholic Beverage Control Board. (2) The proceeds
of all sales that are presently exempt under the state sales and use tax statutes are exempt
from the tax authorized by this section. (d) All amounts collected within Dallas County
pursuant to this section shall be allocated as follows: (1) Twenty-five percent to
the district attorney for Dallas County. (2) Seventy-five percent to the Dallas County Drug
Court. (e) The taxes...
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