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40-23-63
Section 40-23-63 Agricultural machinery or equipment - Tax imposed; rate; who liable.
There is hereby levied and imposed an excise tax on the storage, use or other consumption
in this state of any machine, machinery, or equipment which is used in planting, cultivating
and harvesting farm products, or used in connection with the production of agricultural produce
or products, livestock or poultry, or farms, and the parts of such machines, machinery or
equipment, attachments and replacements therefor which are made or manufactured for use on
or in the operation of such machine, machinery or equipment, and which are necessary to and
customarily used in the operation of such machine, machinery or equipment, which is purchased
at retail after October 1, 1966, for storage, use or other consumption in this state, at the
rate of one and one-half percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, provided, however, when the seller...
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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall
have the respective meanings ascribed to them in this section: (1) PERSON or COMPANY.
Any individual, firm, company, partnership, association, corporation, receiver or trustee,
or any other group or combination acting as a unit, and the plural as well as the singular
number, unless the intention to give a more limited meaning is disclosed by the context. (2)
DEPARTMENT. The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner
of Revenue of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the
following: a. A sale of tangible personal property by wholesaler to licensed retail merchants,
jobbers, dealers or other wholesalers for resale and does not include a sale by wholesalers
to users or consumers, not for resale. b. A sale of tangible personal property or products,
including iron ore, and including the furnished container and label of such...
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40-11-1
Section 40-11-1 Enumeration of subjects of taxation. (a) As used in this section
the following terms shall have the meanings ascribed herein: (1) CONSTRUCTION PURPOSES. The
normal and ordinary meaning of the words, except that mining activities or the transportation
of materials used in or produced by mining or forestry activities shall not be construed to
be included; (2) HEAVY DUTY EQUIPMENT. Any motor vehicle used primarily off the open road
for construction purposes, including all road construction equipment whose gross weight exceeds
16,000 pounds, but not including inventory on hand for sale by duly licensed equipment dealers.
(b) The subjects of ad valorem taxation, except as exempted by law, shall be as follows: (1)
Every piece, parcel, tract, or lot of land in this state, including therein all things pertaining
to such land, and all structures and other things so annexed or attached thereto as to pass
to a vendee by conveyance of such land; and every separate or special...
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45-35-244.03
Section 45-35-244.03 Levy of excise tax. For the period of time provided for herein:
(1) An excise tax is hereby imposed on the storage, use, or other consumption in the county
of tangible personal property, not including materials and supplies bought for use in fulfilling
a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other
watercraft of more than 50 tons burden, purchased at retail for storage, use, or other consumption
in the county, except as provided in subdivisions (2), (3), and (4), at the rate of one percent
of the sales price of such property. (2) An excise tax is hereby imposed on the storage, use,
or other consumption in the county of any machines used in mining, quarrying, compounding,
processing, and manufacturing of tangible personal property purchased at retail at the rate
of one-half percent of the sales price of any such machine; provided, that the term machine
as herein used, shall include machinery which is used for mining,...
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45-27-245.02
Section 45-27-245.02 Excise tax on storage, use, consumption of tangible personal property.
(a) An excise tax is hereby imposed on the storage, use, or other consumption in Escambia
County of tangible personal property (not including materials and supplies bought for use
in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges,
ships, and other watercraft of more the 50 tons burden) purchased at retail for storage, use,
or other consumption in Escambia County, except as provided in subsections (b), (c), and (d),
at the rate of one percent of the sales price of such property. (b) An excise tax is hereby
imposed on the storage, use, or other consumption in Escambia County of any machines used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property
purchased at retail at the rate of one-half percent of the sales price of any such machine;
provided, that the term machine as herein used, shall include machinery which...
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45-32-246.01
Section 45-32-246.01 Levy of tax. The Greene County Commission shall levy a special
privilege or license tax as follows: (1) Upon every person, firm, or corporation engaged or
continuing within Greene 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, an amount equal to one percent
of the gross proceeds of sales of the business except where a different amount is expressly
provided herein. Any person engaging or continuing in business as a retailer and wholesaler
or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses
at the rates specified, when his or her books are kept so as to show separately the gross
proceeds of sales of each business, and when his or her books are not so kept he or she shall
pay the tax as retailer, on he gross sales of the business. (2) Upon every person,...
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45-22-243.32
Section 45-22-243.32 Levy of tax. (a) The County Commission of Cullman County may levy,
in addition to all other taxes, including, but not limited to, municipal gross receipts license
taxes, a one-cent privilege license tax against gross sales or gross receipts. Notwithstanding
the fore-going, the additional privilege license tax imposed by this subpart shall not apply
to any person, firm, or corporation engaged in the business of selling at retail machines
used in mining, quarrying, compounding, processing, and manufacturing of tangible personal
property, and any parts of such machines or any automotive vehicle, truck, truck trailer,
semitrailer, house trailer, or farm machinery. (b) 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 subpart. (Act 93-705, p. 1349, ยง3.)...
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45-24-243.02
Section 45-24-243.02 Levy of tax. (a)(l) Except as provided in subsection (b), the County
Commission of Dallas County may levy, in addition to all other taxes, including, but not limited
to, municipal gross receipts license taxes, a one percent privilege license tax against gross
sales or gross receipts. (b) The rate of tax applicable to machines (manufacturing rate) used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property
shall be three quarters of one percent. The rate of tax applicable to any automotive vehicle
or truck trailer, semitrailer, or house trailer, or mobile home setup materials and supplies
(automotive rate) shall be one quarter of one percent. The rate of tax applicable to any machinery
or equipment which is used in planting, cultivating, and harvesting farm products, or used
in connection with the production of agricultural produce or products, livestock, or poultry
on farms, and the parts of such machines, machinery, or...
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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 $10.00 12,000.01 - 24,000.00 20.00 24,000.01
- 36,000.00 30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00
75.00 80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00
150.00 200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00
300.00 450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
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45-43-246.62
Section 45-43-246.62 Levy of tax; exemption. (a) The County Commission of Lowndes County
shall levy, in addition to all other taxes, including, but not limited to, municipal gross
receipts license taxes, a one cent ($.01) privilege license tax against gross sales or gross
receipts. Notwithstanding the foregoing, the amount of the tax authorized to be levied upon
each person, firm, or corporation engaged in the business of selling at retail machines used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property,
and any parts of such machines or any motor vehicle, truck trailer, semitrailer, or house
trailer shall be an amount determined by the county commission. Provided, however, when any
used motor vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in
a series of trades, as a credit or part payment on the sale of a new or used vehicle, the
amount of the tax determined by the county commission shall be paid on the net...
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