45-35-244
the county gross receipts tax area. Notwithstanding the foregoing, any transactions arising
out of or pursuant to contracts entered into prior to July 25, 1995, shall not constitute
a sale or sales as defined in this section. (9) STATE. The State of Alabama. (10) STATE
DEPARTMENT OF REVENUE. The Department of Revenue of the State of Alabama. (11)
STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (12) STATE
SALES TAX STATUTES. Division 1, commencing with Section 40-23-1,
Article 1, Chapter 23, Title 40, including all other
statutes of the state which expressly set forth any exemptions from the computation of the
taxes levied in the aforementioned Division 1 and all other statutes which expressly
apply to, or purport to affect, the administration of the aforementioned Division 1
and the incidence and collection of the taxes imposed therein. (13) STATE USE TAX.
The tax or taxes imposed by the state use tax statutes. (14) STATE USE TAX STATUTES.
Article 2,...
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45-6-242
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 tax" means the tax or taxes imposed by the state sales
tax statutes. (7) "State use tax statutes" means Article 2 of Chapter
23 of Title 40,...
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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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45-4-244.20
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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45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to
Covington County. (b) All words, terms, and phrases as defined in Sections 40-23-60,
40-23-61, 40-23-62, and 40-23-63, providing
for the levy of a state use tax shall wherever used in this section, have the same meanings
respectively ascribed to them, in those sections 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) COUNTY. Covington County. (2) COUNTY COMMISSION. Covington
County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX. The tax imposed by the
use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include
all statutes, including amendments to those sections which expressly set forth any...
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45-8-242
Section 45-8-242 Levy of tax; advisory referendum; collection of tax; disposition of funds.
(a) This section shall only apply to Calhoun 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, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c)(1) The County Commission of Calhoun County may levy in the police jurisdictions
of the incorporated municipalities in the county and in the unincorporated areas of the county,
in addition to all other taxes a sales and use tax, parallel to the state sales and use tax,
of up to two percent of the gross sales, gross receipts, or the fair and reasonable market
value of tangible personal property, as appropriate, except where a different rate is provided
herein. Notwithstanding any other part or provision of this section, no additional tax levied
by this section shall be levied or collected on the sale, storage, use, or...
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45-2-244.182
Section 45-2-244.182 Exemptions. There shall be exempted from the computation of any
tax due hereunder all of the following: (1) The gross proceeds accruing from the leasing
or renting of film or visual entertainment devices as defined by Section 45-2-244.160,
to a lessee who charges, or proposes to charge, admission for viewing same. (2) The gross
proceeds accruing from any charge in respect of the use of docks or docking facilities furnished
for boats or other craft operated on waterways. (3) The gross proceeds accruing from any charge
made by a landlord to tenant in respect to the leasing or furnishing of tangible personal
property to be used on the premises of real property leased by the same landlord to the same
tenant for use as a residence or dwelling place, including manufactured homes. (4) The gross
proceeds accruing from the leasing or renting of tangible personal property to a lessee who
acquires possession of the property for the purpose of leasing or renting to another the...

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45-37-123.01
Section 45-37-123.01 Definitions. For the purposes of this part, the following
terms shall have the following meanings: (1) ACT. The act adding this part, to be called
the General Retirement System for Employees of Jefferson County Act. (2) ACTIVE MEMBER. An
individual who currently is employed by the county or other entities set forth in subdivision
(20) and is making employee contributions to the system. (3) ACTUARIAL EQUIVALENT. Effective
July 30, 1984, or such other dates as set forth in Exhibit A, which is maintained in
the office of the pension board, a form of benefit differing in time, period, or manner of
payment from a specific benefit provided under the plan but having the same value when computed
using the mortality tables, the interest rate, and any other assumptions last adopted by the
pension board, which assumptions shall clearly preclude any discretion in the determination
of the amount of a member's benefit. (4) ACTUARIAL GAIN. As defined in Section...
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45-43-246.31
Section 45-43-246.31 Definitions. All words, terms, and phrases as defined in Sections
40-23-1, 40-23-2, 40-23-3, and 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63,
as amended, providing for the levy of a state sales and use tax, wherever used in this subpart,
shall have the same meanings respectively ascribed to them in the sections, except where the
context herein clearly indicates a different meaning. In addition, the following words, terms,
and phrases where used in this subpart shall have the following respective meanings except
where the context clearly indicates a different meaning: (1) COUNTY. Lowndes County.
(2) MONTH. The calendar month. (3) STATE SALES AND USE TAX. The tax imposed by the state sales
and use tax statutes. (4) STATE SALES AND USE TAX STATUTES. 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, as amended,
which levy a certain retail sales tax, and include all statutes, including amendments to the
sections, which...
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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this
division and from the computation of the amount of the tax levied, assessed, or payable under
this division the following: (1) The gross proceeds of the sales of lubricating oil
and gasoline as defined in Sections 40-17-30 and 40-17-170
and the gross proceeds from those sales of lubricating oil destined for out-of-state use which
are transacted in a manner whereby an out-of-state purchaser takes delivery of such oil at
a distributor's plant within this state and transports it out-of-state, which are otherwise
taxed. (2) The gross proceeds of the sale, or sales, of fertilizer when used for agricultural
purposes. The word "fertilizer" shall not be construed to include cottonseed meal,
when not in combination with other materials. (3) The gross proceeds of the sale, or sales,
of seeds for planting purposes and baby chicks and poults. Nothing herein shall be construed
to exempt or exclude from the computation of...
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