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...
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40-18-31.2
Section 40-18-31.2 Factor presence nexus standard for business activity. (a)(1) Individuals
who are residents or domiciliaries of this state and business entities that are organized
or commercially domiciled in this state have substantial nexus with this state. (2) Nonresident
individuals and business entities organized outside of the state that are doing business in
this state have substantial nexus and are subject to the taxes provided for in Chapters 14A,
18, and 16 of this title, when in any tax period the property, payroll, or sales of the individual
or business in the state, as they are defined in subsection (d), exceeds the thresholds set
forth in subsection (b). (b) Substantial nexus is established if any of the following thresholds
are exceeded during the tax period: (1) A dollar amount of fifty thousand dollars ($50,000)
of property. (2) A dollar amount of fifty thousand dollars ($50,000) of payroll. (3) A dollar
amount of five hundred thousand dollars ($500,000) of sales, as...
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40-23-199.2
Section 40-23-199.2 Marketplace facilitators. (a) For the purpose of this Act 2018-539,
the following terms shall have the respective meanings ascribed to them: (1) DEPARTMENT. The
Alabama Department of Revenue. (2) MARKETPLACE FACILITATOR. A person that contracts with marketplace
sellers to facilitate for a consideration, regardless of whether deducted as fees from the
transaction, the sale of the marketplace seller's products through a physical or electronic
marketplace operated by a person, and engages: a. Either directly or indirectly, through one
or more affiliated persons in any of the following: 1. Transmitting or otherwise communicating
the offer or acceptance between the purchaser and marketplace seller; 2. Owning or operating
the infrastructure, electronic or physical, or technology that brings purchasers and marketplace
sellers together; 3. Providing a virtual currency that purchasers are allowed or required
to use to purchase products from the marketplace seller; or 4....
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45-31-241.01
Section 45-31-241.01 Levy of tax for jail maintenance, road and bridge projects, and
school resource officers. (a) This section shall only apply to Geneva County. (b) As
used in this section, state sales tax means the tax imposed by the state sales and
use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4.
(c)(1) The County Commission of Geneva County may levy, in addition to all other authorized
taxes, a one percent sales tax. (2) The 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 authorized by this section shall be collected by the State Department of
Revenue or the county commission or other entity which the county commission has contracted
with to collect the taxes at the same time and in the same manner as state sales taxes are
collected. On or prior to the date the tax is due, each person subject to the tax shall file
with the...
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45-37-245.01
Section 45-37-245.01 Levy of tax for promotion of Jefferson County as convention, sporting,
and visitors' destination. (a) This section shall apply to Jefferson County. (b) In
addition to all other taxes imposed by law, there is hereby levied a privilege or license
tax, in the amount hereinafter prescribed against every person, organization, or other entity
engaging in the county in the business of renting or furnishing any room or rooms, lodging,
or accommodations, in any hotel, motel, inn, tourist court, or any other place in which rooms,
lodgings, or accommodations are regularly furnished for a consideration. The amount of the
taxes levied by this section shall be equal to one percent of the charge for such rooms,
lodgings, or accommodations. The taxes levied by this section shall become effective
on September 1, 1995. (c) All amounts collected within the County of Jefferson pursuant to
this section shall be allocated to the Greater Birmingham Convention and Visitors Bureau,...

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45-49-151.14
Section 45-49-151.14 Tax due on pari-mutuel pools; distribution of contributions; capital
improvement fund. (a) Every licensee conducting race meetings pursuant to this subpart shall
pay to the racing commission for its use, a tax on the total contributions to all pari-mutuel
pools conducted or made on a racetrack licensed under this subpart in an amount equal to eight
percent until April 17, 1992, and seven percent thereafter. Except as otherwise provided in
this subpart, the commission of a licensee on a pari-mutuel pool shall not exceed 19 percent
of the amount contributed to the pari-mutuel pool, including the tax provided in this section.
In addition to the 19 percent commission authorized to be withheld from pari-mutuel pools,
the licensee may deduct an additional two percent commission from all pari-mutuel betting
pools in which the bettors are required to select three or more dogs. After the deduction
of the tax percentages for the use of the racing commission, the percentage...
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45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when
used in this section shall have the meaning ascribed to them below, unless the context
clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline,
naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in
internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor.
(3) "Kerosene" means the product known commercially as "kerosene oil."
(b) In addition to all other taxes and licenses, there is hereby levied upon every distributor,
refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County,
Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing, storing,
or withdrawing from storage in Blount County for any use, gasoline, kerosene, or diesel fuel
as defined by this section;...
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40-18-86
Section 40-18-86 Sale or transfer of real property and associated tangible property
by nonresidents. (a) As used in this section, the term nonresident of Alabama shall
include individuals, trusts, partnerships, corporations, and unincorporated organizations.
Any seller or transferor who meets all of the following conditions and who provides the buyer
or transferee with an affidavit signed under oath swearing or affirming that all of the following
conditions are met will be deemed a resident for purposes of this section: (1) The
seller or transferor has filed Alabama income tax returns or appropriate extensions have been
received for the two income tax years immediately preceding the year of sale. (2) The seller
or transferor is in business in Alabama and will continue substantially the same business
in Alabama after the sale or the seller or transferor has real property remaining in the state
at the time of closing of equal or greater value than the withholding tax liability as...

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45-25-250.05
Section 45-25-250.05 Additional powers and rights. (a) The authority organized or operating
pursuant to this article shall, in addition to all other powers now or hereafter granted by
law, have the following powers and rights: (1) To borrow money for use for any of its corporate
purposes. (2) To sell, transfer, convey, grant options to purchase, or lease all or any part
of its system or systems for such consideration and on such terms as it shall deem advisable
and in the best interest of the authority. (3) To consent and agree to the assignment or payment
of any income received from the investment of any moneys or funds of the authority to any
other public corporation or public entity, including, without limitation, the county, of the
State of Alabama. (4) To loan or advance its funds to any person, at such, if any, interest
as it shall determine, for the purpose of financing the construction of a system or any part
thereof. (5) To contract with others for the construction of all or...
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45-31-241.02
Section 45-31-241.02 Levy of tax for jail construction and maintenance; excess funds
for road and bridge projects. (a) This section shall only apply to Geneva County. (b)
As used in this section, state sales tax means the tax imposed by Article 1 of Chapter
23 of Title 40 and state use tax means the tax imposed by Article 2 of Chapter 23 of Title
40. (c) (1) In addition to all other taxes authorized by law, the Geneva County Commission
may levy up to a one percent sales tax and up to a one percent use tax. (2) The proceeds of
the tax shall be used for the construction, maintenance, and operation of a jail with any
excess proceeds to be used for road and bridge projects. (3) The proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the taxes
authorized by this section. (4) The proceeds of all sales which are presently taxed
at a lower rate under the state sales and use tax statutes shall be taxed under this section
at a...
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