28-7-18
Section 28-7-18 Sales by manufacturers; levy of tax. (a) No manufacturer shall sell any table wine direct to any retailer or for consumption on the premises where sold, nor sell or deliver any such table wine in other than original containers, nor shall any manufacturer maintain or operate within this state any place or places, other than the place or places covered by his or its license where table wine is sold or where orders therefor are taken. Provided, further, that table wine that is manufactured in Alabama may be sold directly at retail by the licensed manufacturer, for on-premise or off-premise consumption, only on the manufacturer's premises and at one additional permitted off-site tasting room used to conduct tastings or samplings and to sell at retail the manufacturer's table wine as provided in subdivision (4) of subsection (h) of Section 28-3A-6. (b)(1) There is hereby levied and assessed, upon wine manufactured in Alabama and sold by the manufacturer directly at retail on...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-7-18.htm - 4K - Match Info - Similar pages
40-17-142
Section 40-17-142 Credit of payment of gasoline and motor fuel taxes. (a) Every motor carrier subject to the tax hereby imposed shall be entitled to a credit on such tax equivalent to the rate per gallon of the applicable Alabama tax on motor fuel which is currently in effect on all motor fuel purchased by such motor carrier within this state for use in its operations either within or without this state and upon which the motor fuel tax has been paid by such motor carrier. Evidence of the payment of such taxes in such form as may be required by, or is satisfactory to, the commissioner shall be furnished by each such carrier claiming the credit herein allowed. When the amount of the credit herein provided to which any motor carrier is entitled for any quarter exceeds the amount of the tax hereby imposed for which the motor carrier is liable for the same quarter, such excess may under regulations of the commissioner be allowed as a credit on the tax hereby imposed for which such motor...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-17-142.htm - 2K - Match Info - Similar pages
40-21-121
Section 40-21-121 Levy of tax; procedure for collecting tax. (a) There is hereby levied, in addition to all other taxes of every kind now imposed by law, and shall be collected as provided herein, a privilege or license tax against every home service provider doing business in the State of Alabama on account of the furnishing of mobile telecommunications service to a customer with a place of primary use in the State of Alabama by said home service provider. The amount of the tax shall be determined by the application of the rates against gross sales or gross receipts, as the case may be, from the monthly charges from the furnishing of mobile telecommunications service to a customer with a place of primary use in the State of Alabama and shall be computed monthly with respect to each person to whom services are furnished at the rate of four percent on bills dated prior to February 1, 2002, and at the rate of six percent on bills dated on or after February 1, 2002, regardless of when the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-21-121.htm - 11K - Match Info - Similar pages
40-9-27
Section 40-9-27 Prescriptions for vitamins and supplements exempt from sales taxes. (a) Any vitamins, minerals and dietary supplements, which are used, sold, furnished, dispensed and prescribed by any physician licensed to practice medicine, chiropractor, orthodontist, and podiatrist in the performance of his professional services shall be exempt from any city, county and state sales tax. This exemption shall apply only to vitamins, minerals, and dietary supplements dispensed by prescription by the professionals listed in this subsection. (b) The exemption provided for in subsection (a) shall be in addition to any and all exemptions from sales tax provided for in Article 1 of Chapter 23 of Title 40, Revenue and Taxation, as last amended. (Acts 1985, p. 960, No. 85-630.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-9-27.htm - 1K - Match Info - Similar pages
45-37A-330
Section 45-37A-330 Ad valorem tax authorized. (a) Pursuant to subsection (f) of Amendment 373 to the Constitution of Alabama of 1901, now appearing as Section 217 of the Official Recompilation of the Constitution of Alabama of 1901, as amended, the city governing body of the City of Midfield in Jefferson County may levy, in addition to any other tax, an ad valorem tax in the amount of 14 mills on each dollar of taxable property in the city. The revenue from the additional tax shall be paid to the city general fund to be used for general municipal purposes. (b) The increase in the rate of the tax as provided by this section is subject to the approval of a majority of the qualified electors of the city who vote on the proposed increase at the next general, primary, constitutional, or special election held for that purpose. (Act 2013-441, p. 1760, ยงยง1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37A-330.htm - 1K - Match Info - Similar pages
45-48A-11.02
Section 45-48A-11.02 Total special ad valorem tax for public school or education purpose. In addition to any taxes now authorized or that may hereafter be authorized by the constitution and laws of the State of Alabama, there is hereby approved a total special ad valorem tax to be levied and collected annually in the municipality for any public school or education purpose (including without limitation capital improvements for any public school or education purpose, debt payments for any public school or education purpose, or any other public school or education purpose) at the uniform rate of one dollar thirty-five cents ($1.35) on each one hundred dollars ($100) worth of taxable property in the municipality pursuant to Sections 216 and 217(f) to the Constitution of Alabama of 1901, as amended, for a period of 30 years beginning with the levy for the tax year October 1, 2007, to September 30, 2008 (the tax for which year to be due and payable October 1, 2008), and ending with the levy...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-48A-11.02.htm - 2K - Match Info - Similar pages
11-51-212
Section 11-51-212 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2018 REGULAR SESSION, EFFECTIVE MARCH 1, 2018. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. No later than October 1, 2018, the Department of Revenue shall send notice to every county or municipality levying a sales, use, rental, or lodgings tax regarding the rates of such taxes according to the records held by the department. Each county and municipality shall notify the department of an existing erroneous rate published by the department no later than December 1, 2018. The county or municipality notifying the department of such rate error shall send written confirmation, on county or municipal letterhead, to the department listing the erroneous rate published by the department and the corrected rate along with supporting ordinances, resolutions, or documentation. If the county or municipality fails to respond to the department regarding an erroneously published rate pursuant to this section, the taxpayer shall...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-51-212.htm - 2K - Match Info - Similar pages
40-18-31.2
Section 40-18-31.2 Factor presence nexus standard for business activity. (a)(1) Individuals who are residents or domiciliaries of this state and business entities that are organized or commercially domiciled in this state have substantial nexus with this state. (2) Nonresident individuals and business entities organized outside of the state that are doing business in this state have substantial nexus and are subject to the taxes provided for in Chapters 14A, 18, and 16 of this title, when in any tax period the property, payroll, or sales of the individual or business in the state, as they are defined in subsection (d), exceeds the thresholds set forth in subsection (b). (b) Substantial nexus is established if any of the following thresholds are exceeded during the tax period: (1) A dollar amount of fifty thousand dollars ($50,000) of property. (2) A dollar amount of fifty thousand dollars ($50,000) of payroll. (3) A dollar amount of five hundred thousand dollars ($500,000) of sales, as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-31.2.htm - 7K - Match Info - Similar pages
45-2-244.160
Section 45-2-244.160 Privilege license fee. (a)(1) The Baldwin County Commission may levy a privilege license fee in an amount not to exceed five cents ($.05) per visual entertainment device on the rental of each visual entertainment device in the county. This fee is in addition to all other taxes heretofore levied. (2) For the purposes of this section, the term "visual entertainment device" includes, but is not limited to, video cassettes, compact discs (CDs), digital versatile disks (DVDs), or any similar device for replaying movies or other visual images, including cartoons, video games, or other visual entertainment. (b) Each person, firm, partnership, corporation, or other business venture which rents visual entertainment devices shall report the rentals thereof each month on a form provided by the Baldwin County tax collecting official and pay the fees to the tax collecting official in the same method and manner as prescribed in Article 1 of Title 40, as last amended or otherwise...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.160.htm - 2K - Match Info - Similar pages
45-35A-57
Section 45-35A-57 Ad valorem taxation on property. (a)(1) Pursuant to Section 216 of the Constitution of Alabama of 1901, as amended, the City of Dothan currently levies ad valorem taxes on property situated therein at the rate of one-half of one percent (5 mills) of the assessed value of such property, which tax revenues are authorized to be used for general municipal purposes. (2) Pursuant to Amendment 373(f) of the Constitution of Alabama of 1901, now appearing as Section 217(f) of the Official Recompilation of the Constitution of Alabama of 1901, as amended, the governing body of the City of Dothan has duly proposed, after a public hearing on such proposal, that the City Council of Dothan be authorized to increase the rate at which the City of Dothan's municipal ad valorem taxes are levied on property situated therein by up to an additional one and one-half percent (15 mills) of the assessed value of such property, and has further proposed that such additional net ad valorem tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-35A-57.htm - 4K - Match Info - Similar pages
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