45-41-244.21
Section 45-41-244.21 Exemptions; definitions. There are exempted from the levy of such taxes the gross receipts of any business and the gross proceeds of all sales which are exempted under the state sales tax statutes from the computation of the amount of the state sales tax. And there is also exempted from the levy the storage, use, or other consumption of property, the storage, use, or other consumption of which is exempted under the state use tax statutes from the state use tax. Subject to these exemptions, every person storing or using or otherwise consuming in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City tangible personal property purchased at retail shall be liable for the tax imposed, and the liability shall not be extinguished until the tax has been paid by such person; provided, however, that a receipt from a registered seller given to the purchaser of any property to be used, stored, or consumed in such part of Lee...
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45-49-247.04
Section 45-49-247.04 Exemption - Sale of certain Christmas trees by Mobile Optimist Club. Christmas trees sold from the tree lot of the Mobile Optimist Club are exempted from all county and municipal sales and use taxes and gross receipts taxes whose proceeds are annually donated from the sale of Christmas trees to the Boys and Girls Clubs of Greater Mobile, Inc., a nonprofit 501(c)(3) organization. (Act 98-126, p. 153, §2.)...
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10A-20-9.04
Section 10A-20-9.04 Exemption of certain waterworks from ad valorem taxes and state or county license taxes on gross receipts. All associations or corporations heretofore or hereafter organized pursuant to this article for the purpose of operating waterworks for unincorporated areas shall be exempt from the payment of all state, county, municipal, or other ad valorem taxes and shall be exempt from paying any state or county license tax on any gross receipts of the association or corporation. (Code 1907, §3573; Code 1923, §7046; Code 1940, T. 10, §168; Acts 1966, Ex. Sess., No. 445, p. 602, §1; Acts 1976, No. 584, p. 795; §10-4-193; amended and renumbered by Act 2009-513, p. 967, §340.)...
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40-23-240
Section 40-23-240 Development and implementation of system. (a) No later than September 30, 2013, the Department of Revenue shall develop and make available a system which allows any taxpayer required to file and remit a state, county, or municipal sales or use tax or a state, county, or municipal leasing or rental tax or a state, county, or municipal lodgings tax the ability to file and remit such sales and use tax or leasing or rental tax or lodgings tax returns and payments through an electronic single point of filing program. The system shall be known as the Optional Network Election for Single Point Online Transactions or "ONE SPOT." The system shall be available for use by any taxpayer for tax periods after September 30, 2013, provided the taxpayer complies with this article and any rules promulgated by the department for the administration of the system. The ONE SPOT system shall allow for sales and use tax or leasing or rental tax or lodgings tax return filing and tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-240.htm - 3K - Match Info - Similar pages
40-23-39
Section 40-23-39 Refund of sales taxes paid on certain property purchased in state for export to foreign country; certain passenger vehicles and trucks exempt from sales and use taxes. (a) Notwithstanding any other provision of law, the purchaser of tangible property purchased in the state, with the intent that the property is to be retained in the state only temporarily and is solely for export to a foreign country, shall be entitled to a refund from the Department of Revenue against the total amount of all sales taxes paid if the purchaser's records reflect that it was the intent of the purchaser to use the property in a foreign country at the time of purchase and that, in fact, the property was exported from Alabama, and that when ocean transportation is required and scheduled service to the desired port overseas is available through the Port of Mobile, the Port of Mobile is used for shipment. This subsection shall apply to purchases made and stockpiled after July 1, 1996. (b)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-39.htm - 2K - Match Info - Similar pages
45-1-244
Section 45-1-244 The Crime Prevention Inc. and Spinners Inc. In Autauga County, The Crime Prevention Inc. and Spinners Inc. are hereby exempted from the payment of any and all county and municipal sales and use taxes. (Act 86-383, p. 570, §1.)...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This section shall apply only to Jackson County. (b) As used in this section, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Jackson County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63. (c) Subject to the outcome of the referendum provided for herein, the County Commission of Jackson County may, upon a majority vote of the members, levy, in addition to all other taxes, including, but not limited to, county and municipal gross receipts license taxes, a privilege license tax in an amount up to one cent against each dollar of gross sales or gross receipts. The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) The tax levied by...
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45-7-241
Section 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes. (a) The following words, terms, and phrases as used in this section shall have the following respective meanings except where the context clearly indicates a different meaning: (1) "Commissioner" means the Commissioner of Revenue of the State. (2) "County" means Butler County in the State of Alabama. (3) "Fiscal Year" means the period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4) "Month" means a calendar month. (5) "Quarterly Period" means the period of three months ending on the last of each March, June, September, and December. (6) "Registered Seller" means the person registered with the State Department of Revenue pursuant to the state use tax statutes or licenses under the state sales tax statutes. (7) "State" means the State of Alabama. (8) "State Department of Revenue" means the Department of Revenue of the State. (9)...
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16-60-35
Section 16-60-35 Exemption of college property from taxation; exemption of officers, teachers and employees from jury duty and town licenses. The property of the college, of every kind and description, shall forever be exempt from all taxes, municipal, county or state, and from all local assessments. The president, other officers, professors, teachers and employees of the college are exempted from jury duty, and all employees are further exempted from payment of town licenses for their labor while working for the college. (Acts 1961, No. 888, p. 1397, §16.)...
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16-60-65
Section 16-60-65 Exemption of college property from taxation; exemption of officers, teachers and employees from jury duty and town licenses. The property of the college, of every kind and description, shall forever be exempt from all taxes, municipal, county or state and from all local assessments. The president, other officers, professors, teachers and employees of the college are exempted from jury duty, and all employees are further exempted from payment of town licenses for their labor while working for the college. (Acts 1961, Ex. Sess., No. 151, p. 2095, §16.)...
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