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11-3-11.2
Section 11-3-11.2 Collection of local taxes - County commission. (a) The county commission
may, by ordinance or resolution, administer and collect, or contract for the collection of,
any local sales and use taxes or other local county taxes levied or authorized to be levied
by a general or local act. Where the county commission provides by ordinance or resolution
for the administration and collection of the local taxes, the collection of the local sales
and use taxes shall occur at the same time as state sales and use taxes are due to be paid
to the Department of Revenue, unless otherwise provided by law. (b) Any county commission
which elects to administer and collect, or contract for the collection of, any local sales
and use taxes or other local taxes, shall have the same rights, remedies, power and authority,
including the right to adopt and implement the same procedures, as would be available to the
Department of Revenue if the tax or taxes were being administered, enforced, and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-3-11.2.htm - 3K - Match Info - Similar pages
40-13-53
Section 40-13-53 Applicability. (a) The term severed material, as defined in subdivision (9)
of Section 40-13-51 shall not include lime or limestone used for agricultural purposes or
for pollution control or abatement purposes, nor rock dust used for settling coal dust in
underground mines or similar uses, nor any natural minerals used for the purpose of producing
portland cement, nor processed sand used in the foundry cores, mold, and linings, nor clay
that produces lightweight aggregate, severed materials that are further processed into a finished
aggregate or limestone product without being transported on a public road, marble and marble
by-products, iron ore, quartzite, coal, oil, and natural gas and the severance of marble and
marble by-products, iron ore, quartzite, coal, oil, and natural gas shall not be subject to
the provisions of this article. (b) The tax levied by this article shall apply to all severed
material severed from the ground within this state and sold as tangible...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-13-53.htm - 4K - Match Info - Similar pages
40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f),
the tax imposed by this article shall be due and payable to the department monthly on or before
the 20th day of the month next succeeding each month during which the storage, use, or other
consumption of tangible personal property became taxable hereunder. (b) Every seller or person
engaged in making retail sales of tangible personal property for storage, use, or other consumption
in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily,
directly or indirectly, or through a subsidiary, or agent by whatever name called, an office,
place of distribution, sales, or sample room or place, warehouse or storage place, or other
place of business; (2) Qualifies to do business or registers with the state to collect the
tax levied by this chapter; (3) Employs or retains under contract any representative, agent,
salesman, canvasser, solicitor, or installer operating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-14.1.htm - 5K - Match Info - Similar pages
45-22-243.03
Section 45-22-243.03 Payment of taxes; reports. The sales taxes levied in Section 45-22-243.01
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 use taxes levied in Section 45-22-243.02
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
day of each of the months of March, June, September, and December. The sales taxes levied
in Section 45-22-243.01 shall be paid to and collected by the State Department of Revenue
at the same time as and along with the payment and collection of the state sales tax; and
the use taxes levied in Section 45-22-243.02 shall be paid to and collected by the State Department
of Revenue at the same time as and along with the payment and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.03.htm - 2K - Match Info - Similar pages
45-46-242.01
Section 45-46-242.01 Levy of tax; exemptions. (a) The County Commission of Marengo County,
in its discretion, may 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 pursuant to this subpart 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 one-half of one percent of the sales price.
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 tax authorized to be levied herein shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.01.htm - 1K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.23.htm - 2K - Match Info - Similar pages
11-50A-7
Section 11-50A-7 Tax exemptions; payments in lieu of taxes. All bonds, bond anticipation notes,
and notes issued by the authority, the interest thereon, and the income therefrom shall be
forever exempt from all taxation in the state. All income of the authority, all obligations,
lease agreements, and mortgages of the authority, all conveyances by or to the authority,
and all lien notices or other filings with respect to the property of the authority and the
transfer thereof shall be forever exempt from any and all taxation in the state. The purchase,
sale, or use of property by the authority shall be exempt from all sales, use, and license
taxes levied by the state and all political subdivisions of the state. All property of the
authority shall be exempt from ad valorem property taxation. Nevertheless, the authority,
or any agent of the authority designated for the purpose of constructing, maintaining, or
operating any project of the authority, shall pay to any validly constituted...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-50A-7.htm - 3K - Match Info - Similar pages
40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is hereby imposed on the
storage, use or other consumption in this state of tangible personal property, not including,
however, materials and supplies bought for use in fulfilling a contract for the painting,
repairing or reconditioning of vessels, barges, ships, other watercraft and commercial fishing
vessels of over five tons load displacement as registered with the U.S. Coast Guard and licensed
by the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after October 1, 1965, for storage, use or other consumption in this state at the rate
of four 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 follows the Department of
Revenue's suggested use tax brackets and his records prove that his following said brackets
resulted in a net undercollection of tax for the month, he may report...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-61.htm - 5K - Match Info - Similar pages
45-11-247.01
Section 45-11-247.01 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) The County
Commission of Chilton 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 foregoing, the amount authorized to be
levied pursuant to this part shall not be levied against the sale of automobiles, farm machinery,
boats, and machinery used for manufacturing, which are exempt from the provisions of this
part. (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 part. (Act 96-631, p. 1002, ยง3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-247.01.htm - 1K - Match Info - Similar pages
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