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41-7A-46
Section 41-7A-46 Tax exemptions - Application; issuance of certificates; reporting requirements.
(a) A qualified production company that intends to produce all or any part of a qualified
production project in Alabama and desires to be exempted from the payment of state sales,
use, and lodging taxes levied pursuant to Sections 40-23-2, 40-23-61, and 40-26-1, respectively,
shall provide an estimate of total expenditures expected to be made in Alabama in connection
with the production project. The estimate of expenditures shall be filed with the office before
the commencement of the project in Alabama. (b) At the time the qualified production company
provides the estimate of expenditures to the department, it also shall designate a member
or representative of the company to work with the office and the department on reporting of
expenditures and other information necessary to take advantage of the sales, use, and lodging
tax exemptions afforded by this article. (c)(1) An application for...
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41-7A-45
Section 41-7A-45 Tax exemption - Qualifications. A qualified production company that
intends to expend in the aggregate one hundred fifty thousand dollars ($150,000) or more in
connection with a qualified production in the State of Alabama within a consecutive 12-month
period, upon making application for, meeting the requirements of, and receiving written certification
of that designation from the office, shall be exempted from the payment of the state portion,
but not the local portion of sales, use, and lodging taxes levied pursuant to Sections 40-23-2,
40-23-61, and 40-26-1, respectively, on production expenditures expended in Alabama in connection
with the state-certified productions. The exemption provided by this section shall
not be available for production expenditures incurred by a qualified production company after
the first twenty million dollars ($20,000,000) of production expenditures expended in Alabama
on a state-certified project. (Act 2009-144, p. 268, §6; Act...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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40-9-60
Section 40-9-60 Certificates of exemption for persons or companies exempt from sales,
use, and lodging taxes. (a) All persons or companies, including, but not limited to, those
cited in this chapter, other than governmental entities, which have statutory exemption from
the payment of Alabama sales and use taxes levied in, including, but not limited to, Chapter
23 of this title, or lodgings taxes levied in Chapter 26 of this title, regardless of the
type of transaction or whether the tangible personal property is subject to sales and use
tax or whether the accommodations are subject to lodgings tax, shall be required to annually
obtain a certificate of exemption from the Department of Revenue. This requirement does not
supersede or replace the provisions of Section 40-9-14.1 or any other provision of
statute requiring an entity to obtain a certificate of exemption. This article only applies
to entities that have been granted a general exemption from sales, use, or lodging taxes.
The...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby
approved, adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article
I. Purposes. The purposes of this compact are to: 1. Facilitate proper determination of state
and local tax liability of multistate taxpayers, including the equitable apportionment of
tax bases and settlement of apportionment disputes. 2. Promote uniformity or compatibility
in significant components of tax systems. 3. Facilitate taxpayer convenience and compliance
in the filing of tax returns and in other phases of tax administration. 4. Avoid duplicative
taxation. Article II. Definitions. As used in this compact: 1. "State" means a state
of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory
or possession of the United States. 2. "Subdivision" means any governmental unit
or special district of a state. 3. "Taxpayer" means any corporation, partnership,
firm,...
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40-12-223
Section 40-12-223 Exemptions. There are exempted from the computation of the amount
of the tax levied, assessed or payable under this article the following: (1) The gross proceeds
accruing from the leasing or rental of a film or films to a lessee who charges, or proposes
to charge, admission for viewing the said film or films; (2) The gross proceeds accruing from
any charge in respect to 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 of 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 said property for the purpose of leasing or renting to another the same...
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45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection,
except where the context clearly indicates a different meaning: (1) PERSON. Any natural person,
firm, partnership, association, corporation, receiver, trust, estate, or other entity, or
any other group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County,
Alabama. (3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person
with the object of gain, profit, benefit, or advantage, either direct or indirect to such
person. (4) GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of
tangible personal property, without any deduction on account of the cost of the property so
leased or rented, the cost of materials used, labor, or service cost, interest paid or any
other expenses whatsoever, and without any deduction on account of loss and shall also...
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40-9-61
Section 40-9-61 Information reports to be filed by persons or companies exempt from
sales, use, and lodging taxes. (a) All persons or companies, other than governmental entities
as defined in Section 40-9-60, exempt from the payment of Alabama sales, use, and lodgings
tax, regardless of the type of transaction or whether the tangible personal property is subject
to sales and use tax, or whether the accommodations are subject to lodgings tax, may be required
to file an information report in a manner as prescribed by the Department of Revenue. (b)
Any person or company that does not comply with the reporting requirements of this article
and any rules promulgated thereunder, may be barred from the use of any certificate of exemption
for up to six months for the first offense and one year for the second offense. On the third
offense, the person or company shall be barred from the use of any certificate of exemption
until the time as the person or company is authorized to obtain a...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers;
applicability of state sales tax statutes; disposition of funds. (a) The following words,
terms, and phrases where used in this section shall have the following respective meanings
except where the context clearly indicates a different meaning: (1) "County" means
Bullock County in the State of Alabama. (2) "Commissioner" means the Commissioner
of Revenue of the state. (3) "State Department of Revenue" means the Department
of Revenue of the state. (4) "State" means the State of Alabama. (5) "State
sales tax statutes" means Division 1 of Article 1 of Chapter 23 of Title 40, as amended,
including all other statutes of the state which expressly set forth any exemptions from the
computation of the taxes levied in Division 1 and all other statutes which expressly apply
to, or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (6) "State sales...
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40-23-4.2
Section 40-23-4.2 Food stamp purchases exempt. (a) As used in this section the
following terms shall have the following meanings: (1) FOOD STAMPS. The stamps provided by
the United States Department of Agriculture for issuance to qualified recipients under the
federal Food Stamp Act, 7 U.S.C. §2011 et seq. (2) FOOD STAMP SALES TAX AMENDMENT. Section
1505 of the Food Security Act of 1985 (Public Law 99-198) which amended 7 U.S.C. §2013(a)
and provides that a state may not participate in the food stamp program if state or local
taxes are collected on purchases of food made with food stamps. (b) It is hereby declared
by the Legislature that this exemption is enacted in response to the coercive threat of Congress
contained in the Food Stamp Sales Tax Amendment in order to insure that all eligible citizens
within the State of Alabama will continue to receive food stamp benefits; that the State of
Alabama has challenged the constitutionality of the Food Stamp Sales Tax Amendment and the...
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