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40-21-103
Section 40-21-103 Exclusions. The storage, use, or other consumption of utility services in
the State of Alabama is hereby specifically excluded from the tax herein levied: (1) Whenever
the State of Alabama is prohibited from taxing such storage, use, or consumption under the
Constitution or laws of the United States of America or the Constitution of the State of Alabama;
(2) Whenever any tax relating to the sale, use, storage, or consumption of said utility services
shall be levied under the provisions of Article 2 of Chapter 23 of this title, or under the
provisions of Sections 40-23-1 through 40-23-36 or the Alabama Transaction Tax Act of 1992
if enacted into law; (3) Whenever the purchase of said utility services shall have been at
a wholesale sale; (4) Whenever electricity, natural gas, or domestic water shall have been
used or consumed directly in or for the production, generation, processing, storage, delivery,
or transmission of electricity, natural gas, or domestic water; (5)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-103.htm - 2K - Match Info - Similar pages
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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45-49-249.51
Section 45-49-249.51 Amount of tax. This subpart applies to the collection and enforcement
of all county privilege, license, or excise taxes levied or authorized to be levied by local
law or resolution of the Mobile County Commission on the sale, distribution, storage, use,
or otherwise consumption of cigarette and other tobacco products in the county whether collected
by the State Department of Revenue or the Mobile County Commission prior to October 1, 2019,
and set out below in the total, cumulative amount of tax on each item: (1) Twenty cents ($0.20)
for each package of cigarettes made of tobacco or any substitute therefor. (2) Twenty-one
cents ($0.21) for each cigar stick of any description made of tobacco or any substitute therefor,
with the exception of cigarette-sized or near-cigarette-sized cigars which shall be taxed
at the same rate as cigarettes. (3) Twenty-three cents ($0.23) for each sack, can, package,
or other container of smoking tobacco, including granulated, plug...
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40-23-102
Section 40-23-102 Excise tax levied on storage or use of automotive vehicles, motorboats, truck
trailers, manufactured homes, etc.; additional receipts and taxes collected. (a) There is
hereby levied and shall be collected as herein provided, in lieu of the excise tax levied
by subsection (c) of Section 40-23-61, an excise or use tax upon every person, firm, or corporation
purchasing outside the state, other than at wholesale, any automotive vehicle, motorboat,
truck trailer, trailers, semitrailer, or travel trailer, required to be registered or licensed
with the judge of probate of any county in this state for use, storage, or other consumption
within this state a tax in an amount equal to two percent of the purchase price. (b) Commencing
October 1, 1989, there is hereby levied and shall be collected, as provided for under the
provisions of subsection (e) of Section 40-23-104, an excise or use tax in the amount equal
to two percent of the purchase price on the storage, use, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-102.htm - 2K - Match Info - Similar pages
40-9B-8
Section 40-9B-8 Certain purchases of tangible personal property used in constructing industrial
development property exempted. Notwithstanding any other laws and subject to the limitations
set out in Section 40-9B-5, the gross proceeds of the sale to, or the storage, use, or consumption
by, any contractor of any tangible personal property to be incorporated into a private use
industrial development property or major addition for which a private user is granted a valid
abatement of construction related transaction taxes pursuant to this chapter shall be exempt
from all state and local sales and use taxes, except those county and municipal sales and
use taxes levied for educational purposes or for capital improvements for education. This
exemption shall not apply to any purchases of tangible personal property by a contractor which
would not also be exempt if purchased by a private user who has been granted a valid abatement
of construction related transactions taxes pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-8.htm - 1K - Match Info - Similar pages
45-36-245
Section 45-36-245 Levy of tax; exemptions; payment; recordkeeping; disposition of funds. (a)
In addition to all other taxes imposed by law, the Jackson County Commission is hereby authorized
to levy a privilege or license tax in an amount not to exceed two percent against every person
engaging in Jackson County in the business of renting or furnishing any room or rooms, lodging,
or accommodations, to any transient in any hotel, motel, inn, tourist court, or any other
place in which rooms, lodgings, or accommodations are regularly furnished to transients for
a consideration. The tax shall be levied upon the charge for such rooms, lodgings, or accommodations,
including the charge for use of rental of personal property and services furnished in such
room or rooms. (b) There are exempted from the tax authorized by this section and from the
computation of the amount of the tax levied or payable hereunder the following: Charges for
property sold or services furnished which are required to be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-245.htm - 6K - Match Info - Similar pages
40-9C-7
Section 40-9C-7 Exemption of certain purchases of tangible personal property used in constructing
brownfield development property. Notwithstanding any other laws, and subject to the limitations
set out in Section 40-9C-5, the gross proceeds of the sale to, or the storage, use, or consumption
by, any contractor of any tangible personal property to be incorporated into a brownfield
development property or major addition for which a private user is granted a valid abatement
of construction related noneducation transaction taxes pursuant to this chapter shall be exempt
from local sales and use taxes, except those county and municipal sales and use taxes levied
for educational purposes or for capital improvements for education. This exemption shall not
apply to any purchase of tangible personal property by a contractor which would not also be
exempt if purchased by a private user who has been granted a valid abatement of construction
related transaction taxes pursuant to this chapter. (Act...
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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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-243.40.htm - 5K - Match Info - Similar pages
40-17-223
Section 40-17-223 Distribution of tax proceeds derived from lubricating oil. All revenues received
or collected by the Department of Revenue upon the selling, use or consumption, distributing,
storing, or withdrawing from storage in this state of lubricating oil remaining after the
payment of the expense of administration and enforcement of this article are hereby allocated
and appropriated in the following manner: (1) Forty-five percent of the net tax proceeds is
hereby allocated and appropriated for state highway purposes and as the state's share of the
net tax proceeds to be covered into the State Treasury to the credit of the Public Road and
Bridge Fund and disbursed as provided in this article. (2) Fifty-five percent of the net tax
proceeds is hereby allocated and appropriated to be used for highway purposes by the counties
and municipalities to be covered into the State Treasury and disbursed and allocated as hereinafter
provided in this section. a. A portion of the local...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-223.htm - 4K - Match Info - Similar pages
45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
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