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45-10-244.31
Section 45-10-244.31 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) "State sales tax statutes" means
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 exemptions from the computation of the tax levied
by those sections and all other statutes which expressly apply to, or purport to affect, the
administration of those sections and the incidence and collection of the tax imposed therein;...
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45-14-243.01
Section 45-14-243.01 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) "State sales tax statutes" means
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 exemptions from the computation of the tax levied
by those sections and all other statutes which expressly apply to, or purport to affect, the
administration of those sections and the incidence and collection of the tax imposed therein.
(2)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-14-243.01.htm - 1K - Match Info - Similar pages
45-2-244.101
Section 45-2-244.101 Definitions. All words, terms, and phrases as defined in
Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4,
as amended, 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) "State sales tax statutes"
means Sections 40-23-1, 40-23-2, 40-23-3,
and 40-23-4, as amended, which levy a certain retail sales 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 effect, the administration of those sections and the incidence and
collection of the...
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8-39-2
Section 8-39-2 Definitions. For purposes of this chapter, the following terms shall
have the following meanings: (1) ASSISTIVE DEVICE. a. Any device, that costs five thousand
dollars ($5,000) or more, including a demonstrator that a consumer purchases or accepts transfer
of in this state which is used for a major life activity. The term is limited to the following:
1. Manual wheelchairs, motorized wheelchairs, motorized scooters, and other aids that
enhance the mobility of an individual. 2. Voice synthesized computer modules, optical scanners,
talking software, Braille printers, and other devices that enhance the ability of a sight
impaired individual to communicate. b. The term does not include hearing aids, telephone communication
devices for the deaf, assistive listening devices, or other aids that enhance the ability
of an individual to hear. (2) ASSISTIVE DEVICE DEALER. A person who is in the business of
selling assistive devices. (3) ASSISTIVE DEVICE LESSOR. A person who leases...
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16-18-1
Section 16-18-1 Definitions. For the purposes of this chapter,
the following words and phrases shall have the following respective meanings: (1) ANCILLARY
IMPROVEMENTS. Educational and related facilities of every kind including, but without limitation
to, classrooms, scientific and other laboratories, libraries, auditoriums, gymnasiums, cafeterias,
dining rooms, dormitories, student and faculty apartments, student union buildings, recreational
and social facilities, student and faculty infirmaries and clinics and facilities for washing,
laundering and cleaning clothing and fabrics of every kind, or any combination of any thereof,
and shall also include equipment and furniture and fixtures used or useful in educational
and related facilities of every kind. Nothing herein shall be construed as authorizing the
construction of buildings for primarily commercial purposes. (2) APPLICANT. A natural person
who files a written application with the governing body of any municipality in...
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45-47-244.20
Section 45-47-244.20 Definitions. All words, terms, and phrases that are defined in Act 100
of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state
sales tax act, and in Article 11 of Chapter 20 of Title
51 the Code of Alabama 1940, as amended, shall, where used in this subpart,
have the meanings respectively ascribed to them in that act and article, as heretofore
amended, 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)
FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on
September 30 of the next succeeding calendar year. (2) MONTH. The calendar month. (3) QUARTERLY
PERIOD. The period of three months ending on the last day of each March, June, September,
and December. (4) REGISTERED SELLER. The person registered with the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.20.htm - 2K - Match Info - Similar pages
11-89C-2
shall have the following meanings: (1) AGRICULTURAL LAND. Any real property classified
or assessed as agricultural or forest land for property tax purposes. (2) COMMERCIAL PROPERTY.
Any real property that is not residential property, as defined in this section, or has not
specifically been exempted from the fee provisions set out in Section 11-89C-9(d)(1).
(3) GOVERNING BODY. The governing body of a county or municipality in the state which is now
or may hereafter be specifically designated in 40 C.F.R. Part 122, including,
but not limited to, any appendices or revisions promulgated by EPA in conjunction with any
expansion of the agency's municipal separate storm sewer system program (e.g. Phase III, Phase
IV, and/or equivalent expansions), or by ADEM pursuant to the authority delegated to it under
the Clean Water Act, 33 U.S.C. ยง1251 et seq. (4) GREENFIELD. Any real property
not previously developed. (5) ILLICIT DISCHARGE. Any discharge to a municipal separate storm
sewer that is...
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45-35-244.34
Applicability of other laws; construction of tax as debt. (a) Unless otherwise provided for
herein or where the context herein clearly indicates a different interpretation, the taxes
levied by any municipality requesting the Houston County Commission to collect the taxes shall
be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations,
provisions, discounts, penalties, fines, punishments, and deductions that are applicable to
the taxes levied by Subpart 1, and by the state use tax statutes except where inapplicable
or where herein otherwise provided including all provisions of the state use tax statutes
for enforcement and collection of taxes. (b) The tax for purposes of the collection shall
constitute a debt due Houston County as provided by law. The tax, together with interest and
penalties with respect thereto, shall constitute and be secured by a lien upon the property
of any person from whom the tax is due or who is required to collect the...
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8-21B-3
of the parties with respect to the purchase or sale of heavy equipment. (3) EQUIPMENT or HEAVY
EQUIPMENT. Self-propelled, self-powered, or pull-type equipment and machinery, primarily employed
for construction, industrial, maritime, mining, or forestry usage. The term shall not include:
a. Motor vehicles requiring registration and certificates of title. b. Equipment used
for agriculture, horticulture, livestock, grazing, lawn and garden, or light industrial purposes
which are subject to Chapter 21A. (4) NET COST. The price the dealer pays to
the supplier for heavy equipment and parts, including the freight costs from the supplier's
location to the dealer's location, minus all applicable discounts allowed by the supplier.
(5) PARTS or HEAVY EQUIPMENT PARTS. The parts that the dealer purchased from the supplier
for use on heavy equipment. (6) PERSON. A natural person, partnership, association, corporation,
or other legal entity or a combination of legal entities. The term also...
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11-49B-22
lien security; state sales tax provisions applicable; charge for collecting tax; voting. (a)
The authority shall, subject to a referendum in the counties it proposes to serve, levy, in
addition to all other taxes, including, but not limited to, municipal gross receipts license
taxes, a 1/4 percent privilege license tax against gross sales or gross receipts, provided,
however, that the rate of such tax on any person, firm, or corporation engaged in the type
of business described in Section 40-23-2(4) shall be an amount equal to 1/32
percent of the gross proceeds from sales described in such section. The gross receipts of
any business and the gross proceeds of all sales which are presently exempt under the state
sales and use tax statutes are exempt from the tax authorized by this chapter. (b)
The tax levied by this chapter shall be collected by the State Department of Revenue,
the authority, the county, or by contract to a business that collects sales tax at the same
time and in the...
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