13A-12-3.1
Section 13A-12-3.1 Definitions. For purposes of this article, the following terms shall have
the following meanings: (1) ALTERNATIVE NICOTINE PRODUCT. The same meaning as in Section 28-11-2.
(2) BOARD. The same meaning as in Section 28-11-2. (3) BRAND STYLE. A variety of cigarettes
distinguished by the tobacco used, tar and nicotine content, flavoring used, size of cigarette,
filtration on the cigarette, or packaging. (4) CLEAR AND CONSPICUOUS STATEMENT. A statement
that is of sufficient type size to be clearly readable by the recipient of the communication.
(5) COMMISSIONER. The Commissioner of the Alabama Department of Revenue. (6) CONSUMER. An
individual who acquires or seeks to acquire cigarettes, or any one or more articles taxed
herein, for personal use. (7) DELIVERY SALE. Any sale of cigarettes to a consumer within this
state, regardless of whether the seller is located in this state, where either of the following
is true: a. The purchaser submits the order for such sale by...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, 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) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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8-32-1
Section 8-32-1 Purpose. (a) The purpose of this chapter is to create a framework to regulate
service contracts sold to consumers in this state. (b) The following are exempt from Sections
8-32-2 to 8-32-12, inclusive, of this chapter: (1) Warranties. (2) Maintenance agreements.
(3) Warranties, service contracts, or maintenance agreements offered by electric, gas, water,
or telephone utilities on their transmission devices. (4) Service contracts sold or offered
for sale in commercial transactions. (5) Service contracts sold or offered for sale to persons
other than consumers. (6) Service contracts sold at the point of sale, or within 60 days of
the original purchase date of the property, which cover tangible property where the tangible
property for which the service contract is sold, has a purchase price of two hundred and fifty
dollars ($250) or less, exclusive of sales tax. (c) Manufacturer's service contracts on the
manufacturer's products and service contracts sold or offered for...
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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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45-24-242.01
Section 45-24-242.01 Definitions. For purposes of this part, the following terms shall have
the following meanings: (1) COUNTY. Dallas County. (2) COUNTY COMMISSION. The County Commission
of Dallas County. (3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor
fuel in this state by wholesale domestic trade, but shall not apply to any transaction by
the distributor in interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid
motor fuels or any device or substitute therefor which is commonly used in internal combustion
engines. The term shall not include those products known commercially as kerosene oil, fuel
oil, or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL.
Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any
substitutes or devices therefore when sold, distributed, stored, or withdrawn from storage
in the county for use in the operation of any motor vehicle upon the highways...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article 1 of
Chapter 23 of Title 40 shall, where used in this section have the meanings respectively ascribed
to them in Article 1 except where the context herein clearly indicates a different meaning.
In addition, the following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) STATE SALES TAX STATUTES. Article 1 of Chapter 23 of Title 40, which levies a retail sales
tax for state purposes, and includes all statutes, heretofore enacted, which expressly set
forth any exemptions from the computation of the tax levied in Article 1 and all other statutes
heretofore enacted which expressly apply to, or purport to affect, the administration of Article
1 and the incidence and collection of the tax imposed...
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45-44-242.01
Section 45-44-242.01 Definitions. For the purposes of this part, the following terms shall
have the following meanings: (1) COUNTY COMMISSION. The County Commission of Macon County.
(2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state
and not in interstate commerce by wholesale domestic trade. (3) GASOLINE. Gasoline, naphtha,
and other liquid motor fuels or any device or substitute therefor which is commonly used in
internal combustion engines. The term shall not include those products known commercially
as kerosene oil, fuel oil, or crude oil when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in the county for use in the operation of any motor vehicle on the highways of
this state. (5) PERSON. Persons, corporations, partnerships, companies,...
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45-14-242.01
Section 45-14-242.01 Definitions. For the purposes of this part the following words shall have
the following meanings: (1) COUNTY. Clay County. (2) COUNTY COMMISSION. The Clay County Commission.
(3) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state
by wholesale domestic trade, but shall not apply to any transaction of the distributor in
interstate commerce. (4) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any
device or substitute commonly used in internal combustion engines. The term shall not be held
to apply to aviation fuels or to those products known commercially as kerosene oil, fuel oil,
or crude oil when used for lighting, heating, or industrial purposes. (5) MOTOR FUEL. Diesel
fuel, tractor fuel, distillate, kerosene, jet fuel, or any substitute therefor. The term shall
not be held to apply to aviation fuels or to those products commercially known as kerosene
oil, fuel oil, or crude oil, when used for lighting, heating,...
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45-43-244
Section 45-43-244 Definitions. For the purposes of this part, the following terms shall have
the respective meaning ascribed by this section: (1) COUNTY. Lowndes County. (2) DISTRIBUTOR.
Any person who engages in the selling of gasoline or motor fuel in this state by wholesale
domestic trade, but shall not apply to any transaction of such distributor in interstate commerce.
(3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute
therefor commonly used in internal combustion engines; provided, that such term shall not
be held to apply to those products known commercially as kerosene oil, fuel oil, or crude
oil when used for lighting, heating, or industrial purposes. (4) MOTOR FUEL. Tractor fuel,
gas, oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices therefor
when sold, distributed, stored, or withdrawn from storage in any county for use in the operation
of any motor vehicle upon the highways of this state. (5) PERSON....
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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