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45-41-244.21
with the Department of Revenue pursuant to the state sales tax statutes. The term state sales
tax statutes means Act 100, H. 94, approved August 18, 1959, which levies
a retail sales tax for state purposes, and includes all statutes, including amendments to
Act 100 which expressly set forth any exemptions from the computations of the tax levied
in Act 100, and all other statutes which expressly apply to, or purport to affect,
the administration of Act 100 and the incidence and collection of the tax imposed therein.
The term state use tax statutes means Chapter 23, Title 40, as
amended, including all statutes enacted which set forth any exemptions from the computation
of the tax levied in Chapter 23 and all other statutes which expressly apply
to, or purport to affect, the administration of the article and the incidence and collection
of the tax imposed therein. (Acts 1969, No. 1254, p. 2364, §2; Act 2005-306,
1st Sp. Sess., p. 613, §1; Act 2005-310, 1st Sp. Sess.,
p. 626, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.21.htm - 2K - Match Info - Similar pages
45-29-90.10
Section 45-29-90.10 Levy of taxes; general fund. All revenues arising from this section
shall be deposited to the Tom Bevill Reservoir Management Area Authority general fund. This
section shall apply only to the Tom Bevill Reservoir Management Area. (1) There is
hereby levied in the incorporated area of the Tom Bevill Reservoir Management Area an additional
two cent ($.02) sales and use tax paralleling the state sales and use tax, as defined in Sections
40-23-1 to 40-23-5, inclusive, and 40-23-60
to 40-23-63, inclusive. The proceeds of the taxes provided herein shall be collected
by the State Department of Revenue. The department shall charge the Tom Bevill Reservoir Management
Area Authority for collecting the taxes in such amount or percentage of total collections
as may be agreed upon by the Commissioner of Revenue and the Tom Bevill Reservoir Management
Area Authority, but such charge shall not exceed five percent of the total amount collected
hereunder. All provisions of the state...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-90.10.htm - 3K - Match Info - Similar pages
40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (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, a privilege or license tax against the person on account of the business
activities engaged in and in the amount to be determined by the application of rates against
gross receipts, as follows: Upon every person, firm or corporation engaged or continuing within
this state in the business of contracting to construct, reconstruct or build any public highway,
road, bridge, or street, an amount equal to five percent of the gross receipts derived from
performance of such contracts. The term "gross receipts" is herein defined to include
only those amounts derived and received by the contractor from the performance of such contracts.
(b) The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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45-24-20.02
Section 45-24-20.02 Levy of tax; disposition of funds; collection; records. (a) This section
shall only apply to Dallas County. (b) For purposes of this section, the term liquor shall
have the same meaning as ascribed to the term in subdivision (15) of Section 28-3-1.
(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 five percent
sales tax on liquor sold by entities licensed by the Alcoholic Beverage Control Board. (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 Dallas
County pursuant to this section shall be allocated as follows: (1) Twenty-five percent
to the district attorney for Dallas County. (2) Seventy-five percent to the Dallas County
Drug Court. (e) The taxes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-20.02.htm - 3K - Match Info - Similar pages
40-23-1
Section 40-23-1 Definitions; transactions considered or not considered
sales. (a) For the purpose of this division, the following terms shall have the respective
meanings ascribed by this section: (1) PERSON or COMPANY. Used interchangeably, includes
any individual, firm, copartnership, association, corporation, receiver, trustee, or any other
group or combination acting as a unit and the plural as well as the singular number, unless
the intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT.
The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES.
Installment and credit sales and the exchange of properties as well as the sale thereof for
money, every closed transaction constituting a sale. Provided, however, a transaction shall
not be closed or a sale completed until the time and place when and where title is
transferred by...
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45-22-243.60
the person registered with the State Department of Revenue pursuant to the state sales tax
statutes. The term state sales tax statutes means Act 100, HB94, approved August 18,
1959, which levies a retail sales tax for state purposes, and includes all statutes,
including amendments to Act 100 which expressly set forth any exemptions from the computations
of the tax levied in Act 100, and all other statutes which expressly apply to, or purport
to affect, the administration of Act 100 and the incidence and collection of the tax
imposed therein. The term state use tax statutes means Article 11 of
Chapter 20, Title 51, Code of Alabama 1940, as amended,
including all statutes enacted which expressly set forth any exemptions from the computation
of the tax levied in Article 11 and all other statutes which expressly
apply to, or purport to affect, the administration of the article and the incidence
and collection of the tax imposed therein. (Acts 1963, 2nd Sp. Sess., No. 66, p. 228,
§1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.60.htm - 7K - Match Info - Similar pages
45-43-246.01
by such person; provided, however, that a receipt from a registered seller given to the purchaser
of any property to be used, stored, or consumed in Lowndes County shall be sufficient to relieve
the purchaser from further liability for the tax to which such receipt may refer. The term
registered seller means the person registered with the State Department of Revenue pursuant
to the state sales tax statutes. The term state sales tax statutes means Division 1,
commencing with Section 40-23-1, Article 1, Chapter
23, Title 40, which levies a retail sales tax for state purposes, and
includes all statutes, including amendments heretofore enacted which expressly set forth any
exemptions from the computation of the tax levied, and all other statutes heretofore enacted
which expressly apply to, or purport to affect, the administration of state sales tax and
the incidence and collection of the tax imposed therein. The term state use tax statutes means
Article 2, commencing with Section...
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25-4-10
to services performed by employees for such instrumentalities in the same manner, to the same
extent, and on the same terms as to all other employers and employing units; provided, however,
if this state should not be certified by the Secretary of Labor under Section 3304(c) of the
Federal Internal Revenue Code for any year, then the payment required of such instrumentality
with respect to such year shall be deemed to have been erroneously collected within the meaning
of Article 3 of this chapter and shall be refunded by the secretary from the
fund in accordance with the provisions of Section 25-4-137. (8) Except to the extent
set forth in subdivision (3) of subsection (a) of this section, service performed in the employ
of a corporation, community chest, fund, or foundation organized and operated exclusively
for religious, charitable, scientific, literary, or educational purposes, or for the prevention
of cruelty to children or animals, no part of the net earnings of which inures...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/25-4-10.htm - 38K - Match Info - Similar pages
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,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition
of funds. There is levied, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided, a privilege or license tax against the person on
account of the business activities and in the amount to be determined by the application of
rates against gross sales, or gross receipts, as the case may be, as follows: (1) Upon
every person, firm, or corporation, (including the State of Alabama and its Alcoholic Beverage
Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama,
Auburn University, and all other institutions of higher learning in the state, whether the
institutions be denominational, state, county, or municipal institutions, any association
or other agency or instrumentality of the institutions) engaged or continuing within this
state, in the business of selling at retail any tangible personal property whatsoever, including...
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