45-6-242
against gross sales or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation (including the state, the University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, any association or other agency or instrumentality of such institutions) 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 evidences of debts or stock, nor sales of material and supplies to any person for use in fulfilling a contract for the painting, repair or reconditioning of vessels, ships, and other watercraft of over 50 tons burden) an amount of one percent of the gross proceeds of sales of the business, except where a different amount is expressly provided herein; provided,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
45-7-241
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation, (including the State of Alabama, the University of Alabama, Auburn University and all other institutions of higher learning in the state, whether such institutions by denominational, state, county, or municipal institutions, and any association or other agency or instrumentality of such institutions) engaged, or continuing within Butler 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 evidences of debts or stocks, nor sale or sales of material and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft of over 50 tons burden), an amount equal to one percent of the gross proceeds of sales of the business except where a different amount is expressly...
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45-22-243
Section 45-22-243 Definitions. (a) 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) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Cullman County in the State of Alabama. (3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4) MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (6) REGISTERED SELLER. The person registered with the State Department of Revenue pursuant to the state use tax statutes or licensed under the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes imposed by the state sale tax statutes. (10) STATE SALES TAX STATUTES....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.htm - 2K - Match Info - Similar pages
45-4-244.20
or corporation (including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic beverages of all kinds, the University of Alabama, Auburn University, and all other institutions of higher learning in the state, whether such institutions be denominational, state, county, or municipal institutions, any association or other agency or instrumentality of such institutions) engaged or continuing within Bibb 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, nor sales of materials and supplies to any person for use in fulfilling a contract for the painting, repair, or reconditioning of vessels, barges, ships, and other watercraft of over 50 tons burden), an amount equal to one percent of the gross proceeds of sales of the business except when a different amount is expressly provided herein....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.20.htm - 14K - Match Info - Similar pages
45-40-245.30
Section 45-40-245.30 Definitions. (a) 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) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Lawrence County in the State of Alabama. (3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4) MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (6) REGISTERED SELLER. The person registered with the state Department of Revenue pursuant to the state use tax statutes or licensed under the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (10) STATE SALES TAX STATUTES....
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45-1-243
Section 45-1-243 Definitions. (a) 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" means Autauga 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...
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45-10-244
Section 45-10-244 Definitions. (a) 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" means Cherokee 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, 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...
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45-35-244
Section 45-35-244 Definitions. (a) The following words, terms, and phrases as used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COUNTY. Houston County in the State of Alabama. (2) COUNTY GROSS RECEIPTS TAX AREA. All of Houston County. (3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next calendar year. (4) ITS DESIGNEE or DESIGNEE. Any entity, person, or corporation, including, but not limited to, the State Department of Revenue, designated by resolution of the Houston County Commission to act for or on behalf of the Houston County Commission to perform all or any part of the rights, functions, and duties of the Houston County Commission given, delegated, or set forth in this subpart. (5) MONTH. A calendar month. (6) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (7) REGISTERED...
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45-47-244.20
Section 45-47-244.20 Definitions. All words, terms, and phrases that are defined in Act 100 of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state sales tax act, and in Article 11 of Chapter 20 of Title 51 the Code of Alabama 1940, as amended, shall, where used in this subpart, have the meanings respectively ascribed to them in that act and article, as heretofore amended, 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) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (2) MONTH. The calendar month. (3) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (4) REGISTERED SELLER. The person registered with the...
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45-20-242.81
levy a certain use tax, and include all statutes, including amendments to those sections which expressly set forth any exemptions from the computation of the tax levied by the sections and all other statutes which expressly apply to, or purport to affect, the administration of the sections and the incidence and collection of the tax imposed therein. (c)(l) The Covington County Commission is authorized to levy and impose, in addition to all other taxes, a one percent use tax against tangible personal property purchased at retail outside the county and domiciled in the county. (2) The storage, use, or other consumption of tangible personal property which is presently exempt under the state use tax statutes is exempt from the tax authorized by this section. (d) The tax levied by this section shall be collected by Covington County or its designee at the same time and in the same manner as state use taxes are collected. On or prior to the date the tax is due, each person subject to the tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.81.htm - 6K - Match Info - Similar pages
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