|
45-18-242.03
Section 45-18-242.03 Monthly reports of cash and credit businesses. Any person, corporation,
partnership, firm, limited liability company, association, proprietorship, or other entity
taxable under this part having a cash and credit business may report such cash business, and
the taxpayer shall thereafter include in each monthly report all credit collections made during
the preceding month and shall pay the taxes due thereon at the time of filing such report,
but in no event shall the gross proceeds of such credit business be included in the measure
of tax to be paid until collections of such credit business shall have been made. (Act 98-657,
p. 1440, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-242.03.htm - 976 bytes - Match Info - Similar pages
45-40-244.03
Section 45-40-244.03 Cash and credit business. Any person, corporation, partnership, firm,
limited liability company, association, proprietorship, or other entity taxable under this
part having a cash and credit business may report such cash business and the taxpayer shall
thereafter include in each monthly report all credit collections made during the preceding
month and shall pay the taxes due thereon at the time of filing such report, but in no event
shall the gross proceeds of such credit business be included in the measure of tax to be paid
until collections of such credit business shall have been made. (Act 2001-561, p. 1130, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-244.03.htm - 955 bytes - Match Info - Similar pages
40-26-4
Section 40-26-4 Cash and credit businesses. Any person, firm or corporation taxable under this
chapter having a cash and credit business may report such cash business and the taxpayer shall
thereafter include in each monthly report all credit collections made during the month preceding
and shall pay the taxes due thereon at the time of filing such report, but in no event shall
the gross proceeds of such credit business be included in the measure of the tax to be paid
until collections of such credit business shall have been made. (Acts 1955, No. 248, p. 586,
§3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-4.htm - 876 bytes - Match Info - Similar pages
45-22-242.03
Section 45-22-242.03 Cash and credit business. Any person, firm, or corporation taxable under
this part having a cash and credit business may report such cash business, and the taxpayer
shall thereafter include in each monthly report all credit collections made during the month
preceding and shall pay the taxes due thereon at the time of filing such report, but in no
event shall the gross proceeds of such credit business be included in the measure of the tax
to be paid until collections of such credit business shall have been made. (Acts 1973, No.
161, p. 202, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.03.htm - 882 bytes - Match Info - Similar pages
45-3A-51.03
Section 45-3A-51.03 Cash and credit businesses. Any person, firm, or corporation taxable under
this part having a cash and credit business may report such cash business, and the taxpayer
shall thereafter include in each monthly report all credit collections made during the month
preceding and shall pay the taxes due thereon at the time of filing such report, but in no
event shall the gross proceeds of such credit business be included in the measure of the tax
to be paid until collections of such credit business shall have been made. (Act 96-620, p.
986, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3A-51.03.htm - 874 bytes - Match Info - Similar pages
45-8-241.23
Section 45-8-241.23 Monthly reports of cash and credit businesses. Any person, firm, or corporation
taxable under this subpart having a cash and credit business may report such cash business,
and the taxpayer shall thereafter include in each monthly report all credit collections made
during the month preceding and shall pay the taxes due thereon at the time of filing such
report, but in no event shall the gross proceeds of such credit business be included in the
measure of the tax to be paid until collections of such credit business shall have been made.
(Acts 1978, No. 73, p. 1759, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.23.htm - 904 bytes - Match Info - Similar pages
45-9-243.40
user thereof of freight cars, oxygen and acetylene tanks, and similar property, in respect
of which detention a demurrage or per diem charge is made against the user of such property,
shall not be deemed to constitute a transaction whereunder property is leased or rented to
another within the meaning of this section. (6) TANGIBLE PERSONAL PROPERTY. Personal
property which may be seen, weighed, measured, felt, or touched, or is in any other manner
perceptible to the senses. The term "tangible personal property" shall not
include stocks, bonds, notes, insurance, or other contracts, or securities. (7) MEDICAL EQUIPMENT.
Equipment used primarily for and essential to medical care for or to aid in the diagnosis,
cure, mitigation, or treatment of disease or injury affecting any structure or function
of the body. Such term shall include, but not be limited to, hospital beds, wheelchairs, walkers,
orthopedic appliances, and convalescent aids. (8) EXEMPT ORGANIZATION. Any organization exempt...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/11-49B-22.htm - 7K - Match Info - Similar pages
45-13-244
(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 ($.01) privilege license
tax against gross sales or gross receipts. Notwithstanding the foregoing, the amount of the
tax authorized to be levied upon each person, firm, or corporation engaged in the business
of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing
of tangible personal property, farm machinery, and any parts of such machines or any
motor vehicle, truck trailer, semitrailer, or house trailer shall be an amount determined
by the county commission. Provided, however, when any used motor vehicle, truck trailer, semitrailer,
or house trailer is taken in trade, or in a series of trades, as a credit or part payment
on the sale of a new or used vehicle, the amount of the tax determined by the county commission
shall be paid on the net difference, that is, the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-13-244.htm - 7K - Match Info - Similar pages
45-12-241
commission may levy, in addition to all other taxes, including, but not limited to, municipal
gross receipts license taxes, a one cent ($.01) privilege license tax against gross sales
or gross receipts. Notwithstanding the foregoing, the additional privilege license tax imposed
pursuant to this section shall not apply to any person, firm, or corporation engaged in the
business of selling machines at retail used in mining, quarrying, compounding, processing,
and manufacturing of tangible personal property, and any parts of the machines or any
automobile, vehicle, truck, truck trailer, semi-trailer, house trailer, or farm machinery.
(2) 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 authorized to be levied by the county commission pursuant to this section
shall be collected by the Department of Revenue or otherwise as provided...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-12-241.htm - 6K - Match Info - Similar pages
|