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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45-49-249.51
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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45-2-244.182
Section 45-2-244.182 Exemptions. There shall be exempted from the computation of any tax due
hereunder all of the following: (1) The gross proceeds accruing from the leasing or renting
of film or visual entertainment devices as defined by Section 45-2-244.160, to a lessee who
charges, or proposes to charge, admission for viewing same. (2) The gross proceeds accruing
from any charge in respect of the use of docks or docking facilities furnished for boats or
other craft operated on waterways. (3) The gross proceeds accruing from any charge made by
a landlord to tenant in respect to the leasing or furnishing of tangible personal property
to be used on the premises of real property leased by the same landlord to the same tenant
for use as a residence or dwelling place, including manufactured homes. (4) The gross proceeds
accruing from the leasing or renting of tangible personal property to a lessee who acquires
possession of the property for the purpose of leasing or renting to another the...
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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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45-8-241.62
Section 45-8-241.62 Exemptions. There shall be exempted from the computation of any tax due
hereunder the following: (1) The gross proceeds accruing from the leasing or rental of film
to a lessee who charges, or proposes to charge, admission for viewing same; (2) The gross
proceeds accruing from any charge in respect of the use of docks or docking facilities furnished
for boats or other craft operated on waterways; (3) The gross proceeds accruing from any charge
made by a landlord to a tenant in respect to the leasing or furnishing of tangible personal
property to be used on the premises of real property leased by the same landlord to the same
tenant for use as a residence or dwelling place, including mobile homes; (4) The gross proceeds
accruing from the leasing or rental of tangible personal property to a lessee who acquires
possession of the property for the purpose of leasing or renting to another the same property
under a leasing or rental transaction subject to a tax hereunder;...
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40-23-24
Section 40-23-24 Itinerant vendors to file bond. For the purpose of securing the payment of
any tax, penalties or interest due or which may become due under the provisions of this division,
every itinerant vendor engaged in the business of selling tangible personal property at retail
in this state is required to file a bond with the Department of Revenue, conditioned upon
the payment of any tax, penalty or interest due or to become due under this division and upon
faithful observance of the provisions of the division. Such bond shall be effective for a
period of one year from date of issuance and shall be fixed by the department in an amount
equal to the tax estimated due or to become due under the provisions of this division, but
not less than $100 nor more than $1,000, and shall have a surety or sureties satisfactory
to the department. It shall be filed with the department within 10 days after notice in writing
has been issued by the commissioner or any person designated by him in...
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40-9-14.1
Section 40-9-14.1 Certificates of exemption to governmental entities, contractors, etc., for
certain tax exempt projects. (a) For the purposes of this section, the term governmental entity
means the State of Alabama and its political subdivisions, including a county, a municipality,
an industrial or economic development board or authority, and any public water or sewer authority,
district, system, or board that otherwise is sales and use tax exempt. A governmental entity
shall also include an educational institution of any of the foregoing Alabama political subdivisions
including a public college or university, a county or city board of education, and the State
Board of Education. (b)(1) The Department of Revenue shall issue a certificate of exemption
to the governmental entity for each tax exempt project. (2) The Department of Revenue shall
grant a certificate of exemption from state and local sales and use taxes to any contractor
licensed by the State Licensing Board for General...
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45-35-244
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY GROSS
RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on October
1 of each calendar year and ending on September 30 of the next calendar year. (4) ITS DESIGNEE
or DESIGNEE. Any entity, person, or corporation, including, but not limited to, the State
Department of Revenue, designated by resolution of the Houston County Commission to act for
or on behalf of the Houston County Commission to perform all or any part of the rights, functions,
and duties of the Houston County Commission given, delegated, or set forth in this subpart.
(5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months ending on the
last day of each March, June, September, and December. (7) REGISTERED...
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45-40-245.30
Section 45-40-245.30 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. Lawrence 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 sales tax statutes. (10) STATE SALES TAX STATUTES....
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40-23-198
Section 40-23-198 Applicability of Part 2. In the event that the enactment of federal legislation
removes current federal limitations on states' ability to enforce their sales and use tax
jurisdiction against businesses that lack an instate physical presence, the provisions of
this part shall be inapplicable as to any eligible seller who is not registered with the department
as a participant in the program at least six months prior to the date of such change in law.
In such event, the provisions of this part will continue to apply to any eligible seller who
has been approved by the department as a participant in the program at least six months prior
to the change in law and to any taxpayer who has paid or pays the simplified sellers use tax
authorized under this part provided the eligible seller continues to collect, report, and
remit the simplified sellers use tax and otherwise complies with all procedures and requirements
of the program. Eligible sellers participating in the program...
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