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45-8-241.62
from the computation of any tax due hereunder the following: (1) The gross proceeds accruing
from the leasing or rental of film to a lessee who charges, or proposes to charge, admission
for viewing same; (2) The gross proceeds accruing from any charge in respect of the use of
docks or docking facilities furnished for boats or other craft operated on waterways; (3)
The gross proceeds accruing from any charge made by a landlord to a tenant in respect to the
leasing or furnishing of tangible personal property to be used on the premises of real
property leased by the same landlord to the same tenant for use as a residence or dwelling
place, including mobile homes; (4) The gross proceeds accruing from the leasing or rental
of tangible personal property to a lessee who acquires possession of the property for
the purpose of leasing or renting to another the same property under a leasing or rental transaction
subject to a tax hereunder; (5) The gross proceeds accruing from any charge made by...
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45-37A-54.65
Section 45-37A-54.65 Powers of authority. The authority shall have the power to: (1) Sue and
be sued. (2) Have a seal and alter the same at pleasure. (3) Appoint officers, agents, and
employees, including attorneys, and to fix their compensation. (4) Make bylaws for the management
and regulation of its affairs. (5) Make contracts, and to execute all instruments necessary
or convenient to lease or purchase and own real or personal property to be used for
the furtherance of the purposes for the accomplishment of which the authority is created.
(6) Construct or reconstruct or repair and maintain and operate, swimming pools, auditoriums,
grandstands, arenas, fairgrounds, coliseums, and other installations and facilities, for the
amusement, recreation, and education of the citizens of the city. (7) Promote, sponsor, and
operate tournaments, shows, exhibitions, and other amusements and recreational activities.
(8) Charge fees for admission. (9) Lease or sublease to other persons, firms, or...
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11-47-218
own name in civil actions and to defend actions against it. (3) To adopt and make use of a
corporate seal and to alter the same at pleasure. (4) To adopt, alter, and repeal bylaws,
regulations, and rules, not inconsistent with this article or its certificate of incorporation,
for the regulation and conduct of the affairs and business of the authority. (5) To acquire,
receive, take, and hold, whether by purchase, gift, lease, devise or otherwise, property of
every description, whether real, personal or mixed, and to manage the property and
to develop any undeveloped property owned, leased, or controlled by it. (6) To borrow money
and to sell and issue bonds for any corporate use or purposes. (7) To acquire, whether by
gift, purchase, transfer, foreclosure, lease, or otherwise, to construct and to expand, improve,
operate, maintain, equip, and furnish one or more projects, including all real and personal
properties that its board may deem necessary in connection therewith. (8) To lease...
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37-6-3
pledge, or otherwise dispose of or encumber electric transmission and distribution lines or
systems, electric generating plants, electric refrigeration plants, water lines, sanitary
sewer lines, water systems, and sanitary sewer systems, television reception equipment through
the use of television program decryption equipment and subscriber owned, leased, or rented
satellite dishes, lands, buildings, structures, dams, plants, and equipment and any and all
kinds and classes of real or personal property whatsoever, which shall be deemed necessary,
convenient or appropriate to accomplish the purpose for which the cooperative was organized
or in which it subsequently lawfully engages. Electric generating plants, transmission, and
distribution lines or systems as referred to in this section shall include any arrangement
or agreement for the purchase, exchange, or transmission of electric power, capacity or energy,
whether sole or as joint owner of all or any part in common with one...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-6-3.htm - 19K - Match Info - Similar pages
40-9-34
be proven in the state and provided by companies in the state to patients suffering from diseases.
(6) By establishing a biotechnology campus, the biotechnology institute will be in a better
position to join with the economic development leaders of the state to attract biotechnology
companies to the campus and to the state, thereby creating additional job opportunities for
the citizens of the state. (b) The Hudson-Alpha Institute for Biotechnology, a nonprofit corporation,
and any real and personal property owned by the corporation, shall be exempt from the
payment of any and all state, county, and municipal taxes, licenses, fees, and charges of
any nature whatsoever, including any privilege or excise tax heretofore or hereafter levied
by the State of Alabama or any county or municipality thereof. (c)(1) In exchange for the
tax exemption granted in subsection (b), beginning October 1, 2008, and for each year thereafter,
the Hudson-Alpha Institute for Biotechnology shall make a report...
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45-9-243.40
user thereof of freight cars, oxygen and acetylene tanks, and similar property, in respect
of which detention a demurrage or per diem charge is made against the user of such property,
shall not be deemed to constitute a transaction whereunder property is leased or rented to
another within the meaning of this section. (6) TANGIBLE PERSONAL PROPERTY. Personal
property which may be seen, weighed, measured, felt, or touched, or is in any other manner
perceptible to the senses. The term "tangible personal property" shall not
include stocks, bonds, notes, insurance, or other contracts, or securities. (7) MEDICAL EQUIPMENT.
Equipment used primarily for and essential to medical care for or to aid in the diagnosis,
cure, mitigation, or treatment of disease or injury affecting any structure or function
of the body. Such term shall include, but not be limited to, hospital beds, wheelchairs, walkers,
orthopedic appliances, and convalescent aids. (8) EXEMPT ORGANIZATION. Any organization exempt...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
37-13-1
without limitation, the Department of Transportation. (9) INDENTURE. A mortgage, an indenture
of mortgage, deed of trust, trust agreement, or trust indenture executed by an authority as
security for bonds. (10) PERSON. An individual, a corporation, a partnership, or a foreign
domestic association. (11) RAILROAD. A common carrier by railroad as defined in Section 1(3)
of Part I of the Interstate Commerce Act, codified as 49 U.S.C. ยง1(3). (12) RAILROAD PROPERTIES
AND FACILITIES. Any real or personal property or interest in such property which is
owned, leased, or otherwise controlled by a railroad or other person, including, without limitation,
an authority, and which is used or is useful in rail transportation service, including, without
limiting the generality of the foregoing: a. Track, roadbed, and related structures, including
rail, ties, ballast, other track materials, grading, tunnels, bridges, trestles, culverts,
elevated structures, stations, office buildings used for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-13-1.htm - 3K - Match Info - Similar pages
40-9B-3
23 of this title, or payments required to be made in lieu thereof, shall relieve the seller
from the obligation to collect and pay over the transaction tax as if the sale were to a person
exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE ENERGY RESOURCES.
The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION TAXES. The transaction
taxes imposed by Chapter 23 of this title, or payments required to be made in lieu thereof,
on tangible personal property and taxable services incorporated into an industrial
development property, the cost of which may be added to capital account with respect to the
property, determined without regard to any rule which permits expenditures properly chargeable
to capital account to be treated as current expenses. (4) DATA PROCESSING CENTER. An establishment
at which not less than 20 new jobs are located, the average annual total compensation, including
benefits, of such new jobs to be not less than...
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34-1A-6
a motor vehicle, aircraft, or boat. (2) The installation of an alarm system on property owned
by or leased to the installer. (3) A person or business entity who owns, installs, services,
or monitors alarm systems, CCTV systems, electronic access control systems, or mechanical
locking systems, on property owned by or leased to him or her or the business entity or, if
the person or business entity does not charge for the system or its installation, installs
it for the protection of his or her personal property located on the property of another,
and does not install or monitor the system as a normal business practice on the property of
another. (4) A person or business entity whose sale of an alarm system, CCTV system, electronic
access control system, or mechanical lock is over-the-counter or by telephone, Internet, or
mail order and the person or business entity does not engage in the installation or service
of the system or locking mechanism in the state. (5) A person or business...
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40-27-1
a tax measured in any way by the capital of a corporation considered in its entirety. 6. "Gross
receipts tax" means a tax, other than a sales tax, which is imposed on or measured by
the gross volume of business, in terms of gross receipts or in other terms, and in the determination
of which no deduction is allowed which would constitute the tax an income tax. 7. "Sales
tax" means a tax imposed with respect to the transfer for a consideration of ownership,
possession or custody of tangible personal property or the rendering of services measured
by the price of the tangible personal property transferred or services rendered and
which is required by state or local law to be separately stated from the sales price by the
seller, or which is customarily separately stated from the sales price, but does not include
a tax imposed exclusively on the sale of a specifically identified commodity or article or
class of commodities or articles. 8. "Use tax" means a nonrecurring tax, other than
a...
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