45-11-247.02
Section 45-11-247.02 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. The tax levied by this part shall be collected by the State Department of Revenue, the county, or by contract to a business that collects sales tax at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department a report in the form prescribed by the department. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the department may require. Any person subject to the tax levied by this part may defer reporting credit sales until after...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-247.02.htm - 1K - Match Info - Similar pages
40-12-391
Section 40-12-391 License - Generally. (a) No person shall be licensed as a motor vehicle dealer under Section 40-12-51, 40-12-62, or 40-12-169, nor shall any person engage in business as, serve in the capacity of, or act as a new motor vehicle dealer, used motor vehicle dealer, motor vehicle rebuilder, or motor vehicle wholesaler in this state, without first obtaining a master dealer license as provided in this article and, if a new motor vehicle dealer or a used motor vehicle dealer, a state sales tax number. (b) No person shall engage in the business of buying, selling, exchanging, advertising, or negotiating the sale of new motor vehicles unless he or she holds a valid master dealer license as a new motor vehicle dealer in this state for the make or makes of new motor vehicles being bought, sold, exchanged, advertised, or negotiated or unless a bona fide employee or agent of the licensee. (c) No person, other than a motor vehicle dealer licensed under this article or a recorded...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-391.htm - 3K - Match Info - Similar pages
45-24-243.03
Section 45-24-243.03 Monthly report. The tax levied by this part may be collected by the State Department of Revenue, or a private firm under contract with the county commission, at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the collection agency a report in the form prescribed by the collection agency. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the collection agency may require. Any person subject to the tax levied by this part may defer reporting credit sales until after their collection, and in the event the person defers reporting them, the person shall thereafter include in each...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-243.03.htm - 1K - Match Info - Similar pages
45-38-241
Section 45-38-241 Levy of tax on sale of certain automotive vehicles, trailers, etc. (a) There is hereby levied and imposed in the county, in addition to all other taxes of every kind now imposed by law, a privilege or license tax on the sale of any automotive vehicle, truck trailer, semitrailer, and house trailer required to be registered or licensed with the Lamar County Judge of Probate and purchased other than at wholesale in the county from any person, firm, or corporation which is not a licensed dealer engaged in selling automotive vehicles, truck trailers, semitrailers, or house trailers an amount equal to one and one-half percent of the purchase price. (b) Where any used automotive 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 automotive vehicle, truck trailer, semitrailer, or house trailer, the taxes levied by this section shall be paid on the net difference, that is,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-241.htm - 2K - Match Info - Similar pages
45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the Lee County Commission is hereby authorized to levy and to provide for the assessment and collection of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City generally paralleling the state sales and use taxes in the county at a rate not to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which generally parallels, except for the rate of tax, that imposed by the state under applicable law. (c) The rate of tax levied under authority of this section on items having a rate of tax under state sales and use tax laws different from the general...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.90.htm - 4K - Match Info - Similar pages
40-12-156
Section 40-12-156 Sewing machines. Each person selling or delivering sewing machines, either in person or through agents, shall pay $25 annually to the state for each county in which he may sell or deliver sewing machines. For each motor vehicle used in delivering or displaying the same, an additional license shall be paid to the state of $10; provided, that a merchant carrying sewing machines as a part of his stock in trade and whose principal business is not selling sewing machines shall not be required to pay this license. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, ยง587.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-156.htm - 893 bytes - Match Info - Similar pages
45-18-243.03
Section 45-18-243.03 Monthly report. The tax levied by this part shall be collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department a report in the form prescribed by the department. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the department may require. Any person subject to the tax levied by this part may defer reporting credit sales until after their collection, and in the event the person defers reporting them, the person shall thereafter include in each monthly report all credit collections made during the preceding month, and shall pay...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-243.03.htm - 1K - Match Info - Similar pages
45-19-243.03
Section 45-19-243.03 Monthly report. The tax levied by this part shall be collected by the State Department of Revenue at the same time and in the same manner as state sales and use taxes are collected. On or prior to the date the tax is due, each person subject to the tax shall file with the department a report in the form prescribed by the department. The report shall set forth, with respect to all sales and business transactions that are required to be used as a measure of the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts of all business transactions. The report shall also include items of information pertinent to the tax as the department may require. Any person subject to the tax levied by this part may defer reporting credit sales until after their collection, and in the event the person defers reporting them, the person shall thereafter include in each monthly report all credit collections made during the preceding month, and shall pay...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-243.03.htm - 1K - Match Info - Similar pages
45-29-243.01
Section 45-29-243.01 Tax to be added to sales price of tobacco products. Upon passage of this part there is levied on every person, firm, corporation, club, or association that sells or stores or receives for the purpose of distribution in Fayette County any cigarettes, cigars, snuff, smoking tobacco, and like tobacco products shall add the amount of the license or privilege tax levied and assessed herein to the price of the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, it being the purpose and intent of this provision that the tax levied is, in fact, a levy on the consumer with the person, firm, corporation, club, or association, who sells or stores or receives for the purpose of distributing the cigarettes, cigars, snuff, smoking tobacco, and like tobacco products, acting merely as agent for the collection of the tax. The dealer, storer, or distributor shall state the amount of the tax separately from the price of the cigarettes, cigars, snuff, smoking...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-29-243.01.htm - 2K - Match Info - Similar pages
45-41-244.23
Section 45-41-244.23 Quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika, and Phenix City, which storage, use, or other consumption is not exempted from the tax imposed, shall at the time of making such sale, or, if the storage, use, or other consumption of such tangible personal property in such part of Lee County is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the Department of Revenue. On the 20th day of the month following the close of each quarterly period provided for in Section 45-41-244.22, each registered seller shall file with the Department of Revenue a return for the preceding quarterly period in such form as may be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.23.htm - 2K - Match Info - Similar pages
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