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45-7-241
last of each March, June, September, and December. (6) "Registered Seller" means
the person registered with the State Department of Revenue pursuant to the state use tax statutes
or licenses under the state sales tax statutes. (7) "State" means the State of Alabama.
(8) "State Department of Revenue" means the Department of Revenue of the State.
(9) "State Sales Tax" means the tax or taxes imposed by the state sales tax statutes.
(10) "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. (11) "State Use Tax" means the tax or
taxes imposed by the state use tax statutes. (12) "State Use Tax Statutes"
means Article 2 of Chapter 23 of Title 40, as...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County. (b) As
used in this section, state sales and use tax means the tax imposed by the state sales and
use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, 40-23-4, 40-23-60, 40-23-61,
40-23-62, and 40-23-63. (c)(1) The County Commission of
Clarke County 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 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, farm machinery, and any parts of such machines or any motor vehicle, truck...
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11-49B-22
lien security; state sales tax provisions applicable; charge for collecting tax; voting. (a)
The authority shall, subject to a referendum in the counties it proposes to serve, levy, in
addition to all other taxes, including, but not limited to, municipal gross receipts license
taxes, a 1/4 percent privilege license tax against gross sales or gross receipts, provided,
however, that the rate of such tax on any person, firm, or corporation engaged in the type
of business described in Section 40-23-2(4) shall be an amount equal to 1/32
percent of the gross proceeds from sales described in such section. 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 chapter. (b)
The tax levied by this chapter shall be collected by the State Department of Revenue,
the authority, the county, or by contract to a business that collects sales tax at the same
time and in the...
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45-36-248
Section 45-36-248 Levy of tax; collection and disposition of proceeds; violations. (a) This
section shall apply only to Jackson County. (b) As used in this section, sales and use tax
means a tax imposed by the state sales and use tax statutes and such other acts applicable
to Jackson County, but not limited to, Sections 40-23-1, 40-23-2,
40-23-3, 40-23-4, 40-23-60, 40-23-61,
40-23-62, and Section 40-23-63. (c) Subject to the outcome of
the referendum provided for herein, the County Commission of Jackson County may, upon a majority
vote of the members, levy, in addition to all other taxes, including, but not limited to,
county and municipal gross receipts license taxes, a privilege license tax in an amount up
to one cent against each dollar of gross sales or gross receipts. 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 section. (d) The tax levied
by...
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45-18-244.02
to the collection of the tax levied that it does relative to the collection of the state tax,
as long as it is authorized and directed to do so under the resolution adopted by the commission.
(4) In accordance with Section 40-25-2(q), in the event the aforementioned tobacco
stamps are not available for affixing to tobacco products, packages, and containers, or by
the authority of a duly promulgated regulation eliminating the requirement of affixing county
tobacco stamps, the Commissioner of the Department of Revenue may require a monthly report
in lieu of stamps to report the amount of tax due. The monthly report shall be in a form approved
by the commissioner and adopted by the department under the Alabama Administrative Procedure
Act, Chapter 22, Title 41. (5) The department may promulgate and enforce
rules and regulations to effectuate the purposes of this part. All rules and regulations duly
promulgated shall have the same force and effect of law. (Act 2001-358, p. 462, §3.)...
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45-33-242.32
collection of the tax levied that it does relative to the collection of that tax, as long as
it is authorized and directed to do so under the resolution adopted by the commission. (4)
In accordance with subsection (q) of Section 40-25-2, in the event the aforementioned
tobacco stamps are not available for affixing to tobacco products packages and containers,
or by the authority of a duly promulgated regulation eliminating the requirement of affixing
county tobacco stamps, the Commissioner of the Department of Revenue may require a monthly
report in lieu of stamps to report the amount of tax due. The monthly report shall be in a
form approved by the commissioner and adopted by the department under the Alabama Administrative
Procedure Act, Chapter 22 of Title 41. (5) The department may promulgate
and enforce rules and regulations to effectuate the purposes of this subpart. All rules and
regulations duly promulgated shall have the same force and effect of law. (Act 99-235,
p. 302, §3.)...
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45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, 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. Diesel oil, tractor fuel, gas oil, distillate, 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. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
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45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, 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. Diesel oil, tractor fuel, gas oil, distillate, 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. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
40-23-5
Section 40-23-5 Certain organizations and vendors exempt from payment of state,
county, and municipal sales and use taxes. (a) The Diabetes Trust Fund, Inc., and any of its
branches or agencies, heretofore or hereafter organized and existing in good faith in the
State of Alabama for purposes other than for pecuniary gain and not for individual profit,
are exempted from paying any state, county, or municipal sales or use taxes. (b) The Chilton
County Rescue Squad is exempted from paying any sales or use taxes. (c) The state headquarters
only of the American Legion, the American Veterans of World War II, Korea, and Vietnam, also
known as AMVETS, the Disabled American Veterans, the Veterans of Foreign Wars, also known
as VFW, Alabama Goodwill Industries, and the Alabama Sight Conservation Association are exempted
from paying any state, county, or municipal sales or use taxes. (d) The Grand Chapter
of all Orders of the Eastern Star and the South Alabama State Fair Association Southeastern...
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45-9-244
stamps are not available for affixing to tobacco products packages and containers, or by the
authority of a duly promulgated regulation eliminating the requirement of affixing county
tobacco stamps, the entity, including the Commissioner of the Department of Revenue, may require
a monthly report in lieu of stamps to report the amount of tax due. The monthly report shall
be in a form approved by the commissioner and adopted by the department under the Alabama
Administrative Procedure Act, Chapter 22, Title 41. If monthly reports
are not required to be filed by a person, firm, or corporation that sells, stores, delivers,
uses, or otherwise consumes tobacco products in Chambers County with the State Department
of Revenue, these reports shall be filed with the Chambers County Commission. (d) All laws,
rules, and regulations of the department relating to the manner and time of payment of the
tax levied by Sections 40-25-1 to 40-25-28, inclusive, requiring reports
from dealers and...
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