45-46-242.02
Section 45-46-242.02 Payment of tax. The tax levied by the county commission pursuant to this
subpart shall be collected by the State Department of Revenue or otherwise as provided by
resolution of the county commission at the same time and in the same manner as state sales
and use taxes are collected. On or prior to the date the tax is due, each person subject to
the tax shall file with the department a report in the form prescribed by the department.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied pursuant to this subpart, a correct statement of
the gross proceeds of all the sales and gross receipts of all business transactions. The report
shall also include items of information pertinent to the tax as the department may require.
Any person subject to the tax levied pursuant to this subpart may defer reporting credit sales
until after their collection, and in that event, the person shall...
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45-9-245.03
Section 45-9-245.03 Payment of tax. The tax levied by this part may be collected by the State
Department of Revenue, the county commission, or a private collection agency under contract
with the county commission, at the same time and in the same manner as state sales and use
taxes are collected. On or prior to the date the tax is due, each person subject to the tax
shall file with the collection agency a report in the form prescribed by the collection agency.
The report shall set forth, with respect to all sales and business transactions that are required
to be used as a measure of the tax levied, a correct statement of the gross proceeds of all
the sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the collection agency may require. Any person subject
to the tax levied by this part may defer reporting credit sales until after their collection,
and in the event the person defers reporting them, the person...
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40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through or
by the use of coin-operated machines shall pay an annual privilege license tax based on the
total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
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45-41-244.63
Section 45-41-244.63 Excise tax on storage, use, or other consumption of certain automotive
vehicles, truck trailers, etc. The governing body of the county is hereby authorized to levy
and impose, in lieu of the excise tax authorized to be levied in subdivision (3) of subsection
(a) of Section 45-41-244.52, an excise tax on the storage, use, or other consumption in the
county of any automotive vehicle, truck trailer, semitrailer, or house trailer required to
be registered or licensed with the judge of probate of the county and purchased other than
at wholesale outside the county for storage, use, or other consumption in the county as follows:
Upon every person, firm, or corporation purchasing other than at wholesale outside the county
any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered
or licensed with the judge of probate of the county for use, storage, or other consumption
within the county, there is hereby authorized to be levied, in lieu...
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45-47-244.23
Section 45-47-244.23 Payment of taxes; reports. The taxes levied in Section 45-47-244.21 shall
be due and payable in monthly installments on or before the twentieth day of the month next
succeeding the month in which the tax accrues; and the taxes levied in Section 45-47-244.22
shall be due and payable quarterly on or before the twentieth day of the month next succeeding
each quarterly period during which the storage, use, or other consumption of the tangible
personal property became taxable hereunder, each such quarterly period to end on the last
days of each of the months of March, June, September, and December. All taxes levied in this
subpart shall be paid to and collected by the State Department of Revenue at the same time
and along with the collection of the state sales tax and the state use tax. On or prior to
the due dates of the taxes herein levied, each person subject to such taxes shall file with
the State Department of Revenue a report or return in such form as may be...
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8-20A-1
Section 8-20A-1 Definitions. As used in this chapter, the following terms shall have the respective
meanings as indicated: (1) CONSUMER. The purchaser, other than for purposes of resale, of
a new or previously untitled motor vehicle used in substantial part for personal, family,
or household purposes, and any other person entitled by the terms of such warranty to enforce
the obligations of the warranty. (2) MOTOR VEHICLE. Every vehicle intended primarily for use
and operation on the public highways which is self-propelled; provided, however, that the
term "motor vehicle" shall not apply to motor homes or to any motor vehicle having
a manufacturer's gross vehicle weight rating (GVWR) of 10,000 pounds or more. (3) MANUFACTURER.
The person, firm, or corporation engaged in the business of manufacturing, importing and/or
distributing motor vehicles to be made available to a motor vehicle dealer for retail sale.
(4) MOTOR VEHICLE DEALER or AUTHORIZED DEALER. The person, firm, or corporation...
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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...
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45-17-241.02
Section 45-17-241.02 Effective date of taxes; imposition and disposition of tax; exemptions;
records; penalty and interest. (a) The taxes levied by this part shall become effective, or
go into effect, on the first day of the calendar month next following the calendar month in
which this part is adopted. (b)(1) Commencing on the effective date of the taxes, as specified
in subsection (a), above, in addition to all other taxes imposed by law, there is hereby levied
and shall be collected by the director of revenue as herein provided a privilege or license
tax in the amount hereinafter prescribed against every person engaged in the county in the
business of renting or furnishing any room or rooms, lodging or accommodations, to any transients
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 director of revenue shall pay
to the Colbert County Tourism and Convention Bureau...
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45-32-246.02
Section 45-32-246.02 Imposition of excise tax. (a) An excise tax may be imposed by the Greene
County Commission on the storage, use, or other consumption in Greene County of tangible personal
property purchased at retail on or after September 13, 1977, for storage, use, or other consumption
in such county at the rate of one percent of the sales price of such property, except as otherwise
provided as follows: (b) An excise tax may be imposed by the Greene County Commission on the
storage, use, or other consumption in Greene County of any automotive vehicle, truck trailer,
semi-trailer, or house trailer, purchased at retail on or after September 13, 1977 for storage,
use, or other consumption in Greene County, at the rate of three-eighths of one percent of
the sales price of such automotive vehicle, truck trailer, semi-trailer, or house trailer.
(c) Every person, storing, using, or otherwise consuming in Greene County any tangible personal
property purchased at retail shall be liable for...
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40-18-31.2
Section 40-18-31.2 Factor presence nexus standard for business activity. (a)(1) Individuals
who are residents or domiciliaries of this state and business entities that are organized
or commercially domiciled in this state have substantial nexus with this state. (2) Nonresident
individuals and business entities organized outside of the state that are doing business in
this state have substantial nexus and are subject to the taxes provided for in Chapters 14A,
18, and 16 of this title, when in any tax period the property, payroll, or sales of the individual
or business in the state, as they are defined in subsection (d), exceeds the thresholds set
forth in subsection (b). (b) Substantial nexus is established if any of the following thresholds
are exceeded during the tax period: (1) A dollar amount of fifty thousand dollars ($50,000)
of property. (2) A dollar amount of fifty thousand dollars ($50,000) of payroll. (3) A dollar
amount of five hundred thousand dollars ($500,000) of sales, as...
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