40-17-173
Section 40-17-173 Tax to apply whether withdrawal for use or sale. The excise tax imposed
by this article shall apply to persons, firms, corporations, dealers, or distributors storing
lubricating oil and distributing the same or allowing the same to be withdrawn from storage,
whether such withdrawals are for sale or for use; provided, that "sellers" of lubricating
oil and its substitutes paying the tax herein provided may pay the same computed and paid
on a basis of their sales as hereinafter required, and storers and distributors shall compute
and pay this tax on the basis of their withdrawals or distributions. (Acts 1935, No. 194,
p. 256; Code 1940, T. 51, §633.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-173.htm - 981 bytes - Match Info - Similar pages

40-23-2.1
Section 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale;
payment to improper locality. (a) If a sales tax, gross receipts tax in the nature of a sales
tax, as defined in Section 40-2A-3(8), use tax, or rental tax levied by or on behalf
of an Alabama municipality is paid under a requirement of law, the property which is the subject
of such tax, when imported for use, storage, or consumption into another Alabama municipality,
is not subject to the sales tax, use tax, or rental tax regardless of rate, which is required
by the second municipality under any municipal ordinance or any act of the Legislature. The
collecting agency shall require such proof of payment of tax to another municipality as is
deemed necessary and proper. (b) If a sales tax, gross receipts tax in the nature of a sales
tax, use tax, or rental tax levied by or on behalf of an Alabama county is paid under a requirement
of law, the property which is the subject of such tax, when imported...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-2.1.htm - 4K - Match Info - Similar pages

45-11-246.01
Section 45-11-246.01 Levy of tax authorized. (a) The Chilton County Commission, upon
a majority vote of the members and in addition to all other taxes, may levy a sales and use
tax in an amount up to one percent on sales, use, storage, consumption, or gross receipts
in the county and, in addition, may levy a sales and use tax in the amount of up to two percent
on sales, use, storage, consumption, or gross receipts outside of the corporate limits of
the City of Clanton, the City of Jemison, the Town of Maplesville, and the Town of Thorsby.
(b) The gross receipts of any business and the gross proceeds of all sales and use of products
or services which are presently exempt under the state sales and use tax statutes are exempt
from the taxes authorized by this part. In addition, the gross receipts and gross proceeds
from the sale and use of all motor vehicles and agricultural machinery and equipment and related
items covered by Section 40-23-37, are exempt from the taxes. (c) Any taxes...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-246.01.htm - 1K - Match Info - Similar pages

45-17-242.05
Section 45-17-242.05 Payment of tax; records; inspections; seizure and sale of contraband;
appraisal; return of confiscated property; re-use of stamps or refill of packages. (a) After
the tax herein authorized has been levied in accordance with the provisions of this part,
no person, firm, or corporation shall sell, store, or distribute tobacco or tobacco products,
which are subject to such tax, without complying with the provisions of this part and the
rules and regulations promulgated and adopted by the county governing body pursuant thereto,
and paying any and all tax which such person, firm, or corporation may be liable under this
part. Every person, firm, or corporation selling, storing, or distributing in Colbert County
any tobacco or tobacco products shall keep such books, documents, papers, and other such records
as will enable the county governing body, or an authorized employee thereof, to determine
the amount of the tax due the county under this part, and such records shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-242.05.htm - 9K - Match Info - Similar pages

45-36-252.06
Section 45-36-252.06 Bonds of the authority; obligations. (a) In addition to all other
powers now or hereafter granted by law, the authority shall have the following powers, together
with all powers incidental thereto or necessary to the discharge thereof in corporate form:
(1) To sell and issue bonds of the authority in order to provide funds for any corporate function,
use, or purpose, any such bonds to be payable solely out of one or more of the following:
a. Any or all proceeds or receipts from the privilege, license, or excise tax levied on the
sale, distribution, storage, use, or consumption of tobacco and certain tobacco products in
Jackson County by Section 45-36-247. b. Any or all proceeds from any tax received by
the Jackson County Commission which are required by law to be deposited to the credit of the
Jackson County Water Authority. c. The revenues derived from any water, sewer, or garbage
system or facility of the authority. (2) To pledge for payment of any bonds issued...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-36-252.06.htm - 13K - Match Info - Similar pages

40-23-196
Section 40-23-196 Refund or credit of excess taxes paid. (a) Any taxpayer who pays a
simplified sellers use tax through this program that is higher than the actual state and local
sales or use tax levied in the locality where the sale was delivered may file for a refund
or credit of the excess amount paid to the eligible seller participating in the program. A
business taxpayer who has a registered consumer use tax account with the department may claim
credit for the overpayment of simplified use tax on their consumer use tax return in a manner
prescribed by the department. All other taxpayers may file a petition for refund in the manner
prescribed by the department. The petition for refund may only be filed once per year. In
the event the amount due to be refunded in a year is less than twenty-five ($25.00) dollars,
payment of the refund may be deferred by the department and combined with amounts due to be
paid pursuant to subsequent annual refund petitions for a period of up to three...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-196.htm - 1K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-49-249.51.htm - 1K - Match Info - Similar pages

40-9B-8
Section 40-9B-8 Certain purchases of tangible personal property used in constructing
industrial development property exempted. Notwithstanding any other laws and subject to the
limitations set out in Section 40-9B-5, the gross proceeds of the sale to, or the storage,
use, or consumption by, any contractor of any tangible personal property to be incorporated
into a private use industrial development property or major addition for which a private user
is granted a valid abatement of construction related transaction taxes pursuant to this chapter
shall be exempt from all state and local sales and use taxes, except those county and municipal
sales and use taxes levied for educational purposes or for capital improvements for education.
This exemption shall not apply to any purchases of tangible personal property by a contractor
which would not also be exempt if purchased by a private user who has been granted a valid
abatement of construction related transactions taxes pursuant to this...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9B-8.htm - 1K - Match Info - Similar pages

45-20-242.55
Section 45-20-242.55 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Covington County in a business subject to the taxes levied pursuant to
Section 45-20-242.51 shall add to the sales price or admission fee and collect from
the purchaser or the person paying the admission fee the amount due by the taxpayer on account
of the taxes; and every registered seller shall likewise add to the sales price and collect
from the purchaser the amount of any tax which such registered seller is required to collect.
It shall be unlawful for any person subject to the tax levied to fail or refuse to add to
the sales price or admission fee and to collect from the purchaser or person paying the admission
fee the amount herein required to be so added to the sales or admission price and collected
from the purchaser, and it shall likewise be unlawful for any person subject to the tax to
refund or offer to refund all or any part of the amount so collected or to absorb...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.55.htm - 1K - Match Info - Similar pages

45-22-243.63
Section 45-22-243.63 Sales tax to be added to sales price or admission fee. Each person
engaging or continuing within Cullman County in a business subject to the taxes levied in
Section 45-22-243.60 shall add to the sales price or admission fee and collect from
the purchaser or the person paying the admission fee the amount due by the taxpayer on account
of the taxes; and every registered seller shall likewise add to the sales price and collect
from the purchaser the amount of any tax which such registered seller is required to collect.
It shall be unlawful for any person subject to the tax levied to fail or refuse to add to
the sales price or admission fee and to collect from the purchaser or person paying the admission
fee the amount herein required to be so added to the sales or admission price and collected
from the purchaser, and it shall likewise be unlawful for any person subject to the tax to
refund or offer to refund all or any part of the amount so collected or to absorb or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.63.htm - 1K - Match Info - Similar pages