45-4-244.20
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 such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within Bibb County in the business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidence of debt or stocks,
nor sales of materials and supplies to any person for use in fulfilling a contract for the
painting, repair, or reconditioning of vessels, barges, ships, and other watercraft of over
50 tons burden), an amount equal to one percent of the gross proceeds of sales of the business
except when a different amount is expressly provided herein....
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45-6-242
against gross sales or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (including the state, the University of Alabama, Auburn University, and
all other institutions of higher learning in the state, whether such institutions be denominational,
state, county, or municipal institutions, any association or other agency or instrumentality
of such institutions) engaged or continuing within the county in the business of selling at
retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character (not including, however, bonds or other evidences of debts or
stock, nor sales of material and supplies to any person for use in fulfilling a contract for
the painting, repair or reconditioning of vessels, ships, and other watercraft of over 50
tons burden) an amount of one percent of the gross proceeds of sales of the business, except
where a different amount is expressly provided herein; provided,...
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45-7-241
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama, the University of Alabama, Auburn University and all other
institutions of higher learning in the state, whether such institutions by denominational,
state, county, or municipal institutions, and any association or other agency or instrumentality
of such institutions) engaged, or continuing within Butler County in the business of selling
at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling a contract
for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft
of over 50 tons burden), an amount equal to one percent of the gross proceeds of sales of
the business except where a different amount is expressly...
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45-1-243
Section 45-1-243 Definitions. (a) 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) "County" means Autauga 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 tax"
means the tax or taxes imposed by the state sales tax statutes. (7) "State use tax statutes"
means Article 2 of...
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45-10-244
Section 45-10-244 Definitions. (a) 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) "County" means Cherokee 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, 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 tax"
means the tax or taxes imposed by the state sales tax statutes. (7) "State use tax statutes"
means Article 2 of Chapter 23 of...
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45-21-241.20
Section 45-21-241.20 Definitions. All words, terms, and phrases as defined in Sections 40-23-1,
40-23-2, 40-23-3, and 40-23-4, providing for the levy of a state sales tax shall, wherever
used in this subpart, have the same meanings respectively ascribed to them in those sections,
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) COUNTY. Crenshaw County.
(2) MONTH. The calendar month. (3) STATE SALES TAX. The tax imposed by the state sales tax
statutes. (4) STATE SALES TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4 which
levy a certain retail sales tax, and include all statutes, including amendments to those sections,
which expressly set forth any exceptions from the computation of the tax levied by those sections,
and all other statutes which expressly apply...
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45-21-242.13
Section 45-21-242.13 Definitions. All words, terms, and phrases as defined in Sections 40-23-1,
40-23-2, 40-23-3, and 40-23-4 providing for the levy of a state sales tax shall, wherever
used in this part, have the same meanings respectively ascribed to them in those sections,
except where the context herein clearly indicates a different meaning. In addition, the following
words, terms, and phrases where used in this part shall have the following respective meanings
except where the context clearly indicates a different meaning: (1) COUNTY. Crenshaw County.
(2) MONTH. The calendar month. (3) STATE SALES TAX. The tax imposed by the state sales tax
statutes. (4) STATE SALES TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, which
levy a certain retail sales tax, and include all statutes, including amendments to those sections,
which expressly set forth any exceptions from the computation of the tax levied by the sections
and all other statutes which expressly apply to, or...
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45-43-246.31
Section 45-43-246.31 Definitions. All words, terms, and phrases as defined in Sections 40-23-1,
40-23-2, 40-23-3, and 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63, as amended, providing
for the levy of a state sales and use tax, wherever used in this subpart, shall have the same
meanings respectively ascribed to them in the sections, 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) COUNTY. Lowndes County. (2) MONTH. The calendar
month. (3) STATE SALES AND USE TAX. The tax imposed by the state sales and use tax statutes.
(4) STATE SALES AND USE TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60,
40-23-61, 40-23-62, and 40-23-63, as amended, which levy a certain retail sales tax, and include
all statutes, including amendments to the sections, which...
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45-20-242.81
levy a certain use tax, and include all statutes, including amendments to those sections which
expressly set forth any exemptions from the computation of the tax levied by the sections
and all other statutes which expressly apply to, or purport to affect, the administration
of the sections and the incidence and collection of the tax imposed therein. (c)(l) The Covington
County Commission is authorized to levy and impose, in addition to all other taxes, a one
percent use tax against tangible personal property purchased at retail outside the
county and domiciled in the county. (2) The storage, use, or other consumption of tangible
personal property which is presently exempt under the state use tax statutes is exempt
from the tax authorized by this section. (d) The tax levied by this section shall be collected
by Covington County or its designee at the same time and in the same manner as state use taxes
are collected. On or prior to the date the tax is due, each person subject to the tax...
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45-22-243
Section 45-22-243 Definitions. (a) 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) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY.
Cullman County in the State of Alabama. (3) FISCAL YEAR. The period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending on the last
day of each March, June, September, and December. (6) REGISTERED SELLER. The person registered
with the State Department of Revenue pursuant to the state use tax statutes or licensed under
the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT OF REVENUE.
The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes imposed by the
state sale tax statutes. (10) STATE SALES TAX STATUTES....
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