40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone
services. (a) There is hereby levied, in addition to all other taxes of every kind now imposed
by law, and shall be collected as herein provided, an excise tax on the storage, use, or other
consumption of electricity, domestic water, and natural gas in the State of Alabama. The amount
of the tax shall be determined by the application of rates against the sales price of such
services in the State of Alabama. The tax shall be computed monthly in accordance with the
following table: If the total sales price of the utility services furnished by a utility and
stored, used, or otherwise consumed by a person in one month is: The tax with respect to the
utility service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over
$60,000.00 $1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of
excess over $60,000.00 (b) There is hereby levied an excise tax on the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-102.htm - 6K - Match Info - Similar pages

45-47-244.25
Section 45-47-244.25 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Marion County in a business subject to the taxes levied in Section
45-47-244.21 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
levied in Section 45-47-244.21; 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 by Section 45-47-244.24 to collect. It shall be unlawful for any person
subject to the tax levied in Section 45-47-244.21 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...
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40-23-103
Section 40-23-103 Sales tax levied on sale price less credit for trade-in. Where any
used automotive vehicle, motorboat, 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
automotive vehicle, motorboat, truck trailer, semitrailer, or house trailer, the tax levied
in this article shall be paid on the net difference, that is, the price of the new or used
vehicle, motorboat, or trailer sold less the credit for the used vehicle, motorboat, or trailer
taken in trade. (Acts 1981, No. 81-665, p. 1086, §4; Acts 1994, No. 94-622, p. 1162, §4.)...

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45-18-243.04
Section 45-18-243.04 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax levied by this part, 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 because of the sale or admission. It shall be unlawful for
any person subject to the tax 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 required to
be added to the sale or admission price. It shall be unlawful for any person subject to the
tax levied by this part to refund or offer to refund all or any part of the amount collected
or to absorb or advertise directly or indirectly the absorption or refund of any portion of
the tax. (Act 98-131, p. 192, §5.)...
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45-19-243.04
Section 45-19-243.04 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax levied by this part, 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 because of the sale or admission. It shall be unlawful for
any person subject to the tax 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 required to
be added to the sale or admission price. It shall be unlawful for any person subject to the
tax levied by this part to refund or offer to refund all or any part of the amount collected
or to absorb or advertise directly or indirectly the absorption or refund of any portion of
the tax. (Act 2000-462, p. 860, §5.)...
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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...
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45-22-243.34
Section 45-22-243.34 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax levied pursuant to this subpart, 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 because of the sale or admission. It shall be
unlawful for any person subject to the tax 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
required to be added to the sale or admission price. It shall be unlawful for any person subject
to the tax levied pursuant to this subpart to refund or offer to refund all or any part of
the amount collected or to absorb or advertise directly or indirectly the absorption or refund
of any portion of the tax. (Act 93-705, p. 1349, §5.)...
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45-24-243.04
Section 45-24-243.04 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax levied by this part, 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 because of the sale or admission. It shall be unlawful for
any person subject to the tax 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 required to
be added to the sale or admission price. It shall be unlawful for any person subject to the
tax levied by this part to refund or offer to refund all or any part of the amount collected
or to absorb or advertise directly or indirectly the absorption or refund of any portion of
the tax. (Act 96-623, p. 992, §5.)...
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45-26-244.04
Section 45-26-244.04 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax levied by this subpart, 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 because of the sale or admission. It shall be unlawful for
any person subject to the tax 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 required to
be added to the sale or admission price. It shall be unlawful for any person subject to the
tax levied by this subpart to refund or offer to refund all or any part of the amount collected
or to absorb or advertise directly or indirectly the absorption or refund of any portion of
the tax. (Act 92-508, p. 990, §5.)...
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45-26-244.34
Section 45-26-244.34 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax levied by this subpart, 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 because of the sale or admission. It shall be unlawful for
any person subject to the tax 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 required to
be added to the sale or admission price. It shall be unlawful for any person subject to the
tax levied by this subpart to refund or offer to refund all or any part of the amount collected
or to absorb or advertise directly or indirectly the absorption or refund of any portion of
the tax. (Act 2000-487, p. 921, §5.)...
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