40-23-1
F.O.B. point and regardless of who selects the method of transportation, and regardless of by whom or the method by which freight, postage, or other transportation charge is paid. Provided further that, where billed as a separate item to and paid by the purchaser, the freight, postage, or other transportation charge paid to a common carrier or the U.S. Postal Service is not a part of the selling price. (6) GROSS PROCEEDS OF SALES. The value proceeding or accruing from the sale of tangible personal property, and including the proceeds from the sale of any property handled on consignment by the taxpayer, including merchandise of any kind and character without any deduction on account of the cost of the property sold, the cost of the materials used, labor or service cost, interest paid, any consumer excise taxes that may be included within the sales price of the property sold, or any other expenses whatsoever, and without any deductions on account of losses; provided, that cash...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-1.htm - 20K - Match Info - Similar pages
40-12-312
Section 40-12-312 Application for license. Any person, firm, corporation, association, or copartnership desiring to operate, maintain, open, or establish one or more stores in this state shall apply to the probate judge or license commissioner for a license to do so. The application for a license shall be made on a form which shall be prescribed and furnished by the Department of Revenue and shall set forth the name of the owner, manager, lessee, receiver, or other person desiring such license, the name of the store, the location, including the street number of each store, and such other facts as the Department of Revenue may require. The applicant desiring to operate, maintain, open, or establish such stores shall make a separate application for a license to operate, maintain, open, or establish each store, but the respective stores for which the applicant desires to secure licenses may all be listed on one application blank. Each such application shall be accompanied by an issuance...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-312.htm - 1K - Match Info - Similar pages
45-8-200.06
Section 45-8-200.06 License issuance and collections. Before any person, firm, or corporation shall engage in or carry on any business or do any act in any county in which this part is applicable for which a license is required by law, he, she, they, or it, except as otherwise provided, shall pay to the commissioner of licenses the amount required for such licenses, and shall comply with all the requirements of this part. All such licenses as shown in Section 45-8-200.05, which are now or may hereafter be required by law to be issued, collected for and paid to the State of Alabama or the counties thereof in which this part is applicable shall be issued and collected for in accordance with law. (Act 1965, No. 154, p. 218, §7.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-200.06.htm - 1K - Match Info - Similar pages
9-12-54.1
Section 9-12-54.1 Live saltwater bait dealers license. Before any person, firm, or corporation engages in the taking, catching, transporting, or selling of live saltwater bait and the transporting of dead saltwater bait for commercial purposes, he or she shall have in his or her possession a live saltwater bait dealers license. "Live saltwater bait" shall be defined by regulation promulgated by the Commissioner of the Department of Conservation and Natural Resources. The license shall be sold and issued by the Department of Conservation and Natural Resources to any live saltwater bait dealer upon payment of a fee of one hundred dollars ($100), which shall entitle the person to sell live saltwater bait from a place of business and operate one designated live bait catcher boat and one transport truck, or two hundred dollars ($200) for the right to sell live saltwater bait from a place of business and operate two designated live bait catcher boats and two transport trucks. Detailed...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-54.1.htm - 3K - Match Info - Similar pages
45-20-242.51
Section 45-20-242.51 Privilege license and excise taxes. (a) The special county taxes levied pursuant to this subpart shall be privilege license and excise taxes in substance as follows: (1) Upon every person, firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage Control Board or ABC stores) engaged or continuing within the county in the business of selling at retail any tangible personal property whatsoever, including merchandise and commodities of every kind and character (not including, however, bonds or other evidence of debt or stocks), an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly provided herein. Any person engaging or continuing in business as a retailer and wholesaler or jobber shall pay the tax required on the gross proceeds of retail sales of such businesses at the rates specified, when his or her books are kept so as to show separately the gross proceeds of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
2-17-24
Section 2-17-24 Conduct of investigations and requirement of reports as to organization, business, practices, etc., of persons, firms, etc., engaged in intrastate commerce by commissioner; access to copying, etc., of documentary evidence; powers of commissioner as to witnesses generally; issuance of subpoenas and orders for taking of depositions; enforcement of subpoenas and orders of commissioner, etc., generally; fees of witnesses, etc.; witnesses not to be excused from testifying on grounds of self-incrimination; immunity from prosecution of witnesses as to matters, etc., upon which compelled to testify. (a) The commissioner shall also have power: (1) To gather and compile information concerning and to investigate from time to time the organization, business, conduct, practices and management of any person, firm or corporation engaged in intrastate commerce and the relation thereof to other persons, firms and corporations; (2) To require, by general or special order, persons, firms...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-17-24.htm - 6K - Match Info - Similar pages
9-11-30
Section 9-11-30 Game breeder's license - Issuance; renewal; expiration; fees. (a) For the purposes of this section, Section 9-11-31, and Section 9-11-31.1, the term "protected game animals and game birds" means any species of bird or animal designated by the Commissioner of Conservation and Natural Resources by regulation pursuant to Section 9-2-7, species of the family Cervidae documented by the department to exist in the wild in this state prior to May 1, 2006, which are whitetail deer, elk, and fallow deer, or species of nonindigenous animals lawfully brought into this state prior to May 1, 2006, and their offspring. (b)(1) Pursuant to the requirements and restrictions of subdivisions (2) and (3), the Commissioner of Conservation and Natural Resources shall issue an annual game breeder's license to any properly accredited person, firm, corporation, or association authorizing a game breeder to engage in the business of raising protected game birds, game animals, or fur-bearing...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-30.htm - 3K - Match Info - Similar pages
9-12-125
Section 9-12-125 Licenses for selling, brokering, processing, etc., fresh or frozen seafood. Any person, firm, or corporation who engages in the selling, brokering, trading, bartering, or processing of any fresh or frozen seafood, whether on a consignment basis or otherwise, is a seafood dealer and shall purchase a seafood dealer's license for a fee of two hundred dollars ($200) for Alabama residents domiciled for a period of more than one continuous year immediately preceding date of issuance and four hundred dollars ($400) for nonresidents except for residents of states which charge Alabama residents in excess of four hundred dollars ($400) for the activity, in which case it shall be the amount the other state charges. To obtain the license, all entities other than brokers shall have and present proof of a business license from the location of the business, a tax identification number, and the appropriate seafood processing health permit. This license is not required by nonresident...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-12-125.htm - 3K - Match Info - Similar pages
45-45-244
Section 45-45-244 Authorization; resolution. (a) The Madison County Commission, by resolution adopted by a simple majority of the entire commission, may do the following: (1) Levy, provide for the assessment and collection of, and provide penalties for the nonpayment of, in addition to all other taxes of every kind and nature imposed by law, a privilege or license fee upon every person, firm, or corporation licensed by the Alcoholic Beverage Control Board, engaged or continuing within the unincorporated areas of Madison County in the business of selling liquor as that term is defined in subdivision (15) of Section 28-3-1, of alcoholic drinks containing liquor, including all ingredients which are made a part of such drinks, for on-premises consumption in an amount equal to 12 percent of gross receipts or gross sales from that part of the business. (2) Regulate and license the sale of alcoholic beverages, as that term is defined in subdivision (1) of Section 28-3-1, for on-premises...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-45-244.htm - 2K - Match Info - Similar pages
9-11-38
Section 9-11-38 Special agents for issuing hunting and fishing licenses - Application for appointment; authority. Any person, firm or corporation who or which resides at the county seat in which the county courthouse is located and who or which is engaged in the business of selling hunting and fishing equipment may make application in writing to the judge of probate or license commissioner of said county for the purpose of acting as special agent for issuing hunting and fishing licenses. Such agents shall have authority to issue all such licenses, resident or nonresident, to all persons complying with the provisions of the laws pertaining to the issuance of such licenses. (Acts 1951, No. 628, p. 1082, §1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/9-11-38.htm - 1K - Match Info - Similar pages
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