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40-12-255
Section 40-12-255 Manufactured homes. (a) Every person, firm, or corporation who owns, maintains
or keeps in this state a manufactured home as defined according to subsection (n) of this
section, except a manufactured home that constitutes a part of the inventory of a manufacturer
or dealer, shall pay an annual registration fee of $24 for an owner occupied single wide (one
transportable module) manufactured home, $48 for an owner occupied double wide or larger (two
or more transportable modules) manufactured home, $48 for a commercial single wide (one transportable
module) manufactured home, or $96 for a commercial double wide or larger (two or more transportable
modules) manufactured home, provided, however, that any manufactured home 10 years of age
or greater but less than 20 years of age shall pay 75 percent of the above stated fees, and
any manufactured home 20 years of age or greater shall pay 50 percent of the above stated
fees; and upon payment thereof such owner shall be...
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40-9-25.21
Section 40-9-25.21 LifeSouth Community Blood Centers. LifeSouth Community Blood Centers are
exempted from paying or collecting any state, county, and municipal sales and use taxes. (Act
2016-246, §1.)...
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40-9-25.15
Section 40-9-25.15 Covington Baptist Association, Inc. - Christian Service Centers. The Christian
Service Centers of Covington Baptist Association, Incorporated, are exempted from paying or
collecting any state, county, and municipal sales and use taxes. (Act 2006-615, §1.)...
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40-9-25.13
Section 40-9-25.13 Big Oak Ranch, Inc. The Big Oak Ranch, Incorporated, Administrative Office
in Springville, Alabama, is exempted from paying or collecting any state, county, and municipal
sales and use taxes. (Act 2006-250, §1.)...
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40-9-25.18
Section 40-9-25.18 Alabama Marine Corps League. The Alabama Marine Corps League is exempted
from paying or collecting any state, county, and municipal sales and use taxes. (Act 2012-513,
p. 1529, §1.)...
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45-45-241.05
Section 45-45-241.05 Huntsville-Madison County Senior Center, Inc.; Madison Baseball Association;
Youth Development Association, Inc.; Madison Dolphins Swim Team; Wesco Girls Softball Team;
American Youth Soccer Organization, Region 498. In Madison County, the Huntsville-Madison
County Senior Center, Incorporated, the Madison Baseball Association, the Youth Development
Association, Incorporated, the Madison Dolphins Swim Team, the Wesco Girls Softball Team,
and the American Youth Soccer Organization, Region 498, are exempted from paying or collecting
any county and municipal sales or use taxes. (Act 97-868, 1st Sp. Sess., p. 221, § 1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-241.05.htm - 961 bytes - Match Info - Similar pages
45-20-242.80
Section 45-20-242.80 Vehicle use tax. (a) The Covington County Tax Collector or county tax
collecting official shall collect any applicable municipal and/or county use tax authorized
by general or local law for the local taxing jurisdiction in which the purchaser resides,
or, if a business, the business location, on any automotive vehicle, truck trailer, trailer,
semitrailer, travel trailer, or house trailer purchased from dealers doing business outside
the State of Alabama and from licensed Alabama dealers where municipal and county sales taxes
were not collected at the time of purchase. (b) Any law to the contrary notwithstanding, the
county tax collector or county tax collecting official shall remit all county and municipal
use tax receipts collected hereunder directly to the appropriate county or municipal tax recipient
as otherwise provided by law. (Act 88-750, p. 159, §§1, 2.)...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, a privilege or license tax against the person on account of the business
activities 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: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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40-14A-43
Section 40-14A-43 Applicability to organizations under 26 U.S.C.A. §501(a). The taxes levied
by this chapter shall not apply to any organization described in 26 U.S.C. §501(a), any county,
municipality, municipal corporation, or the State of Alabama, or any corporation or association
owned solely by counties, municipalities, or the State of Alabama, any community chest, fund,
or foundation, or any entity organized and operated exclusively for religious purposes, any
homeowners association, any political party, political action committee, political campaign
committee, or any agricultural cooperative. (Act 99-665, 2nd Sp. Sess., p. 131, §2; Act 2000-705,
p. 1442, §2.)...
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45-1-243.01
Section 45-1-243.01 Authorization of levy of sales tax. (a) The governing body of the county
is hereby authorized to levy and impose in the county, in addition to all other taxes of every
kind now imposed by law, and to collect as herein provided, a privilege or license tax on
account of the business activities 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: (1) Upon every
person, firm, or corporation (including the State of Alabama, the University of Alabama, Auburn
University, and all other institutions of higher learning in the state, whether such institutions
be denominational, state, county, or municipal institutions, any association or other agency
or instrumentality of such institutions) engaged or continuing within the county in the business
of selling at retail any tangible personal property whatsoever, including merchandise and
commodities of every kind and character (not including, however,...
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