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40-23-106
Section 40-23-106 Reciprocity. If a sales or use tax equal to or in excess of the amount
of the tax imposed by this article is paid to another state under a requirement of the law
of that state, the automotive vehicle, motorboat, truck trailer, semitrailer, or house trailer
which is the subject of the tax when it is imported for use, storage, or consumption in this
state shall not be subject to the use tax imposed by this article. If the amount of the tax
paid to another state is less than that imposed by this article, then the difference shall
be paid. However, no credit shall be allowed for taxes paid on any automotive vehicles, motorboats,
truck trailers, semitrailers, or house trailers in any other state which does not extend credit
for taxes paid on similar property in Alabama. The licensing official shall require proof
of payment of tax in another state deemed necessary and proper. (Acts 1981, No. 81-665, p.
1086, §7; Acts 1994, No. 94-622, p. 1162, §6.)...
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40-23-231
Section 40-23-231 Tax exemption on covered items. Purchases of covered items, as defined
herein, are exempted from the state sales and use tax during the period from 12:01 a.m. on
the first Friday in July in 2012 and ending at twelve midnight the following Sunday. In subsequent
years, purchases of covered items are exempted from state sales and use tax during the period
from 12:01 a.m. on Friday of the last full weekend in February and ending at twelve midnight
the following Sunday. Items normally sold in pairs or packages shall not be separated to qualify
for the exemption provided for in this article. (Act 2012-256, p. 492, §2.)...
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41-7A-42
Section 41-7A-42 Definitions. For purposes of this article, the following terms shall
have the following meanings: (1) COMPANY. A corporation, partnership, limited liability company,
or any other business entity. (2) DEPARTMENT. The Alabama Department of Revenue. (3) ENTERTAINMENT
INDUSTRY. Those persons or entities engaged in the production of entertainment content as
defined under paragraph a. of subdivision (8). (4) EXPENDED IN ALABAMA. In the case of tangible
property, property which is acquired or leased from a source within the State of Alabama;
in the case of services, services performed for a qualified production project in the State
of Alabama. (5) OFFICE. The Alabama Film Office. (6) PAYROLL. All salary, wages, and other
compensation, including related benefits, including specifically, but not limited to, compensation
and benefits provided to resident and nonresident producers, directors, writers, actors, and
other personnel involved in qualified production projects in...
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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall
only apply to Jefferson 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) Notwithstanding any provision of law and pursuant
to Section 104 of the Constitution of Alabama of 1901, there is imposed, in addition
to all other taxes, including, but not limited to, municipal gross receipts license taxes,
a three percent sales tax on alcoholic beverages sold from restaurants that are licensed by
the Alcoholic Beverage Control Board. Provided, however, the tax imposed by this section
shall not apply to the sale of table wine. (2) The proceeds of all sales that are presently
exempt under the state sales and use tax statutes are exempt from the tax authorized by this
section. (d) All amounts collected within Jefferson County pursuant to this section
shall be allocated...
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16-13-37
Section 16-13-37 Use of county sales and use tax funds for general educational purposes.
(a) When approved at a referendum election held for such purposes in the manner hereinafter
prescribed, any local board of education may divert any earmarked revenue derived by it from
county sales and use taxes heretofore levied and imposed by local laws enacted by the Legislature
of Alabama which exclusively earmarked such county sales and use taxes for capital outlay,
construction and maintenance of public schools and use or spend the same for general educational
purposes, including payment of teachers' salaries, other current school expenses, and costs
of school transportation, the provisions of any general, special or local law to the contrary
notwithstanding. (b) Upon the written request of the local board of education to the county
commission, the referendum elections referred to in subsection (a) of this section
may be called, held and conducted as nearly as may be in accordance with state...
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40-23-200
Section 40-23-200 Definitions. For purposes of this division, the following words or
phrases shall have the following meanings: (1) AGREEMENT. The Streamlined Sales and Use Tax
Agreement. (2) COMMISSION. The Alabama Streamlined Sales and Use Tax Commission created in
this division to develop, implement, and administer programs necessary to come into compliance
with the provisions of the Streamlined Sales and Use Tax Agreement. (3) COMMISSIONER. The
Commissioner of the Department of Revenue. (4) DEPARTMENT. The Department of Revenue. (5)
SINGLE ENTITY ADMINISTRATION. A program to provide state-level administration of state and
local jurisdiction sales and use tax in compliance with the provisions of the Streamlined
Sales and Use Tax Agreement. (6) STREAMLINED SALES AND USE TAX AGREEMENT. The multi-state
agreement by that name or any subsequent name the purpose of which is to simplify and modernize
sales and use tax administration in member states in order to reduce the burden of tax...
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40-23-211
Section 40-23-211 Tax exemption on covered items. Covered items, as defined herein,
are exempted from paying the state sales and use tax during the period from 12:01 a.m. on
the third Friday in July of each year and ending at 12 midnight the following Sunday. Items
normally sold in pairs shall not be separated to qualify for the exemption provided for in
this article. (Act 2006-574, p. 1507, §2; Act 2017-120, §1.)...
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45-21-241.21
Section 45-21-241.21 Authorization to levy tax; referendum; exemptions. (a) The county
commission is authorized to levy and impose, in addition to all other taxes, including municipal
gross receipts license taxes now imposed by law, a special county privilege license tax paralleling
the state sales and use tax, such privilege license tax to be determined by the application
of rates against gross sales or gross receipts, as the case may be. The rate of such tax shall
not be more than one percent. Such tax shall become effective July 1, 1989, and shall remain
in effect through September 30, 1991, unless a majority of the qualified electors of Crenshaw
County vote in favor of the continuation of collection of the tax in a referendum held at
the same time as the general election in November of 1990. Notice of the referendum shall
be given by the Judge of Probate of Crenshaw County, which notice shall be published once
a week for three successive weeks before the day of the election. On the...
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45-35-244.04
Section 45-35-244.04 Provisions of state use tax statutes applicable. (a) Unless otherwise
provided for herein or where the context herein clearly indicates a different interpretation,
the taxes levied by Section 45-35-244.03 shall be subject to all definitions, exceptions,
proceedings, requirements, fines, punishments, and deductions that are applicable to the taxes
levied by the state use tax statutes except where inapplicable or where herein otherwise provided
including all provisions of the state use tax statutes for enforcement and collection of taxes.
(b) The tax imposed by this subpart shall constitute a debt due to Houston County as provided
by law. The tax, together with interest and penalties with respect thereto, shall constitute
and be secured by a lien upon the property of any person from whom the tax is due or who is
required to collect the tax. All revenue laws of this state which apply to the enforcement
of liens for license taxes due this state shall apply fully to the...
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45-47-244.20
Section 45-47-244.20 Definitions. All words, terms, and phrases that are defined in
Act 100 of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state sales
tax act, and in Article 11 of Chapter 20 of Title 51 the Code of Alabama 1940, as amended,
shall, where used in this subpart, have the meanings respectively ascribed to them in that
act and article, as heretofore amended, except where the context herein clearly indicates
a different meaning. In addition, the following words, terms, and phrases where used in this
subpart shall have the following respective meanings, except where the context clearly indicates
a different meaning: (1) FISCAL YEAR. The period commencing on October 1 of each calendar
year and ending on September 30 of the next succeeding calendar year. (2) MONTH. The calendar
month. (3) QUARTERLY PERIOD. The period of three months ending on the last day of each March,
June, September, and December. (4) REGISTERED SELLER. The person registered with the...
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