40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms shall have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama Department of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either continuously or at regular periods at or from which a business or a part thereof is transacted. (3) FARM TRACTOR. Every motor vehicle designed and used primarily as a farm implement for drawing plows, mowing machines, and other implements designed and used for agricultural purposes and only incidentally moved upon public highways. (4) FARMER. An individual, partnership, cooperative corporation, or other entity actively engaged in agriculture or agricultural activities as the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1). (5) FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or other amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
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22-32-1
Section 22-32-1 Enactment of Southeast Interstate Low-Level Radioactive Waste Management Compact. The Southeast Interstate Low-Level Radioactive Waste Management Compact is hereby enacted into law and entered into by the State of Alabama with any and all states legally joining therein in accordance with its terms, in the form substantially as follows: SOUTHEAST INTERSTATE LOW-LEVEL RADIOACTIVE WASTE MANAGEMENT COMPACT Article I. Policy and Purpose There is hereby created the Southeast Interstate Low-Level Radioactive Waste Management Compact. The party states recognize and declare that each state is responsible for providing for the availability of capacity either within or outside the state for the disposal of low-level radioactive waste generated within its borders, except for waste generated as a result of defense activities of the federal government or federal research and development activities. They also recognize that the management of low-level radioactive waste is handled most...
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22-22-9
Section 22-22-9 Powers and duties; enforcement of orders; permits; civil penalties for violations. (a) It shall be the duty of the commission to control pollution in the waters of the state, and it shall specifically have the following powers: (1) To study and investigate all problems concerned with the improvement and conservation of the waters of the state; (2) To conduct, independently and in cooperation with others, studies, investigation and research and to prepare, or in cooperation with others prepare, a program or programs, any or all of which shall pertain to the purity and conservation of the waters of the state or to the treatment and disposal of pollutants or other wastes, which studies, investigations, research and program or programs shall be intended to result in the reduction of pollution of the waters of the state according to the conditions and particular circumstances existing in the various communities throughout the state; and (3) To propose remedial measures...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/22-22-9.htm - 16K - Match Info - Similar pages
40-23-67
Section 40-23-67 Seller to collect tax; seller not to assume or absorb tax. Every such seller making sales of tangible personal property for storage, use or other consumption in this state, not exempted under the provisions of Section 40-23-62, shall at the time of making such sales or, if the storage, use or other consumption of the tangible personal property is not then taxable hereunder, at the time such storage, use or other consumption becomes taxable hereunder, collect the tax imposed by this article from the purchaser, and give to the purchaser a receipt therefor in the manner and form prescribed by the department. The tax required to be collected by the seller from the purchaser shall be displayed separately from the list, advertised in the premises, marked or other price on the sales check or other proof of sales. It shall be unlawful for any such seller to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof...
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40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services. (a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as herein provided, an excise tax on the storage, use, or other consumption of electricity, domestic water, and natural gas in the State of Alabama. The amount of the tax shall be determined by the application of rates against the sales price of such services in the State of Alabama. The tax shall be computed monthly in accordance with the following table: If the total sales price of the utility services furnished by a utility and stored, used, or otherwise consumed by a person in one month is: The tax with respect to the utility service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over $60,000.00 $1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of excess over $60,000.00 (b) There is hereby levied an excise tax on the...
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40-21-105
Section 40-21-105 Seller to collect tax; regulations; penalty. Every seller making sales of utility services for storage, use, or other consumption in this state, not exempted under the provisions of Section 40-21-103, shall at the time of making such sales or, if the storage, use, or other consumption of the utility services is not then taxable hereunder, at the time such storage, use or other consumption becomes taxable hereunder, collect the tax imposed by this article from the purchaser and give to the purchaser a receipt therefor in the manner and form prescribed by the department. The tax required to be collected by the seller from the purchaser shall be displayed separately from the list, advertised in the premises, marked or other price on the sales check or other proof of sales. It shall be unlawful for any such seller to advertise or hold out or state to the public or to any customer, directly or indirectly, that the tax or any part thereof imposed by this article will be...
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45-11-246.01
Section 45-11-246.01 Levy of tax authorized. (a) The Chilton County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts in the county and, in addition, may levy a sales and use tax in the amount of up to two percent on sales, use, storage, consumption, or gross receipts outside of the corporate limits of the City of Clanton, the City of Jemison, the Town of Maplesville, and the Town of Thorsby. (b) The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the taxes authorized by this part. In addition, the gross receipts and gross proceeds from the sale and use of all motor vehicles and agricultural machinery and equipment and related items covered by Section 40-23-37, are exempt from the taxes. (c) Any taxes...
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45-44-247.02
Section 45-44-247.02 Levy of tax. (a) The Macon County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to a one-half of one percent on sales, use, storage, consumption, or gross receipts in the county. The tax authorized by this part may only be levied until January 30, 2022. (b) The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this part. (c) Any tax levied under this part may not be levied at a rate proportionately higher than the proportional rate for various types of sales and uses under the state sales and use tax. (Act 2019-337, §3; Act 2020-195, §1.)...
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45-27-245.61
Section 45-27-245.61 Levy of tax. (a) The Escambia County Commission, upon a majority vote of the members and in addition to all other taxes, may levy a sales and use tax in an amount up to a one percent sales and use tax on sales, use, storage, consumption, or gross receipts in the county. (b) The gross receipts of any business and the gross proceeds of all sales and use of products or services which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart. (Act 2017-272, §3.)...
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45-4-244.42
Section 45-4-244.42 Levy of tax. (a) The Bibb County Commission, upon a majority vote of the members, and in addition to all other taxes, is hereby authorized to levy a sales and use tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts in the county. (b) The gross receipts of any business, the gross proceeds of all sales and use of products or services, which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart. (c) Any tax levied under this subpart may not be levied at a rate proportionately higher than the proportional rate for various types of sales and uses under the state sales and use tax. (Act 2019-332, §3.)...
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