11-3-61
Section 11-3-61 Procurement or purchasing programs. (a) In addition to authority granted in Section 11-3-60, a county commission may adopt a procurement or purchasing program designed to simplify the purchasing of certain tangible personal property provided the program is designed in a manner that shall provide significant cost savings to the county and includes written policy and procedures for implementation and administration of the program as set out in subsection (c). For the purposes of this article, a procurement or purchasing program is a purchase payment program utilized as an alternative purchase order process with vendors agreeing to participate in such process. The program shall be approved by the county commission in order to allow individualized purchases of tangible personal property items which have received prior approval by the county commission through use of a card programmed for limited purchases of specific items by an individual designated by the county...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-61.htm - 4K - Match Info - Similar pages
11-54-183
Section 11-54-183 Exemption from certain taxes and fees. The income of any authority, all bonds issued by an authority and the interest paid on any such bonds, all conveyances by or to an authority, and all leases, mortgages, and deeds of trust by or to an authority shall be exempt from all taxation in the State of Alabama. Any authority shall also be exempt from all license and excise taxes imposed in respect of the privilege of engaging in any of the activities in which an authority may engage. An authority shall not be obligated to pay or allow any fees, taxes, or costs to the judge of probate of any county in respect of its incorporation, the amendment of its certificate of incorporation, or the recording of any document. Nothing contained in this section shall be construed to exempt the property of an authority from any ad valorem taxes imposed by the state or any county, municipality, or other political subdivision, or to exempt an authority from any privilege or license taxes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-54-183.htm - 1K - Match Info - Similar pages
40-23-4.4
Section 40-23-4.4 Exemption form for equipment for certain commercial fishing vessels. In connection with the purchase of material, equipment, or machinery for commercial fishing vessels described in subdivision (13) of subsection (a) of Section 40-23-4, and therefore exempt from taxation under that section, the filing by the purchaser at retail of the material, equipment, or machinery with the seller of a certificate in substantially the following form shall relieve the seller of any obligation to collect tax under Chapter 23 of this title with respect to the sales described in that chapter: Exemption certification respecting material, equipment, or machinery which, at any time, enters into and becomes a component part of commercial fishing vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources. The undersigned ___, (name) (address) hereby certifies...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.4.htm - 2K - Match Info - Similar pages
40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f), the tax imposed by this article shall be due and payable to the department monthly on or before the 20th day of the month next succeeding each month during which the storage, use, or other consumption of tangible personal property became taxable hereunder. (b) Every seller or person engaged in making retail sales of tangible personal property for storage, use, or other consumption in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent by whatever name called, an office, place of distribution, sales, or sample room or place, warehouse or storage place, or other place of business; (2) Qualifies to do business or registers with the state to collect the tax levied by this chapter; (3) Employs or retains under contract any representative, agent, salesman, canvasser, solicitor, or installer operating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages
40-9-6
Section 40-9-6 Personal property stored for shipment outside of state. (a) In addition to the persons and property exempt from ad valorem taxation as prescribed in Section 40-9-1, the following property shall also be exempt from state, county and municipal ad valorem taxation and shall be deemed to have acquired no situs in this state for purposes of ad valorem taxation: All personal property which is consigned to or stored in a public or private warehouse or other storage facility for the purpose of shipment to a destination outside this state, whether final destination is specified when transportation begins or afterwards, for a period not exceeding 36 months following such consignment or storage. Such property shall not be deprived of such exemption because while in the warehouse or storage facility the property is assembled, disassembled, bound, joined, divided, cut, broken in bulk, labeled, relabeled, repackaged or otherwise processed or fabricated. No exemptions shall be allowed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-6.htm - 2K - Match Info - Similar pages
40-9C-4
Section 40-9C-4 Authorization of abatement. (a) Noneducational ad valorem taxes, construction related noneducation transaction taxes, except those construction related transaction taxes levied for educational purposes or for capital improvements for education, and mortgage and recording taxes may be abated with respect to brownfield development property and security documents and other recordable documents associated therewith as provided in this chapter. (b) No abatement of noneducational ad valorem taxes may exceed the maximum exemption period of 20 years. No further abatement with respect to the same brownfield development property may be granted unless there is a major addition to the property, in which event abatement may be granted only with respect to the noneducational ad valorem taxes on the major addition by complying with the procedures set forth in this chapter. (c) An abatement of construction related noneducation transaction taxes shall apply only to tangible personal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9C-4.htm - 2K - Match Info - Similar pages
35-12-73
Section 35-12-73 Exemptions. (a) The following entities are exempt from reporting property under this article: (1) Electric cooperatives organized under Chapters 6 and 7 of Title 37. (2) Incorporated municipalities and incorporated municipal boards and county and county boards of this state. (b) The following property is exempt from reporting under this article: (1) A gift certificate, gift card, or in-store merchandise credit issued or maintained by any person engaged primarily in the business of selling tangible personal property at retail. (2) Property held, due, and owing in a foreign country and arising out of a foreign transaction. (Act 2004-440, p. 755, ยง1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-12-73.htm - 1K - Match Info - Similar pages
45-43-246.01
Section 45-43-246.01 Privilege license and excise taxes. (a) The special county taxes levied pursuant to this subpart shall be privilege license and excise taxes in substance as follows: (1) Upon every person, firm, or corporation, not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores, engaged or continuing within Lowndes 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, bonds or other evidence of debt or stocks, an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses at the rates specified, when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied pursuant to this subpart shall be privilege license and excise taxes in substance as follows: (1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) 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, bonds or other evidence of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses at the rates specified, when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
45-22-243.60
Section 45-22-243.60 Levy of privilege license and excise taxes. There is levied in Cullman County, in addition to all other taxes now imposed by law, special county privilege license and excise taxes paralleling state sales and use taxes in the manner and at the rates hereafter prescribed: (1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within Cullman 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, bonds or other evidence of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.60.htm - 7K - Match Info - Similar pages
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