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40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division
and from the computation of the amount of the tax levied, assessed, or payable under this
division the following: (1) The gross proceeds of the sales of lubricating oil and gasoline
as defined in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
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32-1-1.1
Section 32-1-1.1 Definitions. The following words and phrases when used in this title,
for the purpose of this title, shall have meanings respectively ascribed to them in this section,
except when the context otherwise requires: (1) ALLEY. A street or highway intended to provide
access to the rear or side of lots or buildings in urban districts and not intended for the
purpose of through vehicular traffic. (2) ARTERIAL STREET. Any United States or state numbered
route, controlled-access highway, or other major radial or circumferential street or highway
designated by local authorities within their respective jurisdictions as part of a major arterial
system of streets or highways. (3) AUTHORIZED EMERGENCY VEHICLE. Such fire department vehicles,
police vehicles, and ambulances as are publicly owned, and such other publicly or privately
owned vehicles as are designated by the Secretary of the Alabama State Law Enforcement Agency
or the chief of police of an incorporated city. (4) BICYCLE....
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45-13-120
Section 45-13-120 Compensation; election; oath and bond; office space, equipment; chief
clerk; powers and duties; issuance of licenses; disposition of funds. (a)(1) Effective October
1, 1991, there is hereby created the office of commissioner of licenses. The salary of the
commissioner of licenses shall be in the amount of thirty-six thousand dollars ($36,000) annually.
The annual salary shall be payable in equal biweekly installments from the general funds of
the county, as all other county employees are paid. (2) The office of commissioner of licenses
shall be established upon the occurrence of a vacancy before October 1, 1991, in either the
office of tax assessor or tax collector, then, in that event, the officer remaining after
the office of revenue commissioner is established, shall be the license commissioner for the
remainder of the unexpired term for which he or she was elected as either tax assessor or
as tax collector, as the case may be, and the license commissioner shall be...
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45-41-244.110
Section 45-41-244.110 Additional sales and use tax authorized. (a) This section
shall only apply to those areas outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in Lee County. (b) As used in this section, state sales and use tax
means the tax imposed by the state sales and use tax statutes, including, but not limited
to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.
(c) Subject to the approval of the majority of the electors voting at a referendum held for
such purposes, the Lee County Commission may levy a one percent sales and use tax against
gross sales, use, storage, or other consumption subject to the state sales or use taxes levied
by subdivision (1) of Section 40-23-2, subdivision (2) of Section 40-23-2, and
subsection (a) of Section 40-23-61, outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City. The gross proceeds of all sales and use of products or services
which are presently...
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40-23-101
Section 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers,
manufactured homes, etc.; additional receipts and taxes collected. (a) There is hereby levied
and shall be collected as herein provided a sales tax upon every person, firm, or corporation
purchasing within this state, other than at wholesale, any automotive vehicle, motorboat,
truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed
with the judge of probate of any county in this state from any person, firm or corporation
that is not a licensed dealer engaged in selling automotive vehicles, motorboats, truck trailers,
trailers, semitrailers, or travel trailers in an amount equal to two percent of the purchase
price. (b) Commencing October 1, 1989, there is hereby levied and shall be collected, as provided
for under the provisions of subsection (e) of Section 40-23-104, a sales tax in the
amount equal to two percent of the purchase price on the sale of any...
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45-41-244.62
Section 45-41-244.62 Sales tax on certain automotive vehicles, truck trailers, etc.
The governing body of the county is hereby authorized to levy and impose in the county, in
addition to all other taxes of every kind now imposed by law, a sales tax on the sale of any
automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered
or licensed with the judge of probate of the county 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, as follows:
Upon every person, firm, or corporation purchasing other than at wholesale within the county
any automotive vehicle, truck trailer, semitrailer, or house trailer required to be registered
or licensed with the judge of probate of the county from any person, firm, or corporation
which is not a licensed dealer engaged in selling automotive vehicles, truck trailers,...
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40-23-104
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase
price; proof of payment of tax. (a) The licensing official shall collect all of the following:
(1) The taxes levied by this article. (2) The municipal gross receipts or sales taxes and
county sales taxes authorized by general or local law on sales made by a person or firm other
than a licensed dealer. (3) The municipal and county use taxes authorized by general or local
law on sales made by dealers doing business outside the State of Alabama and on sales made
by licensed Alabama dealers where municipal and county sales taxes were not collected at the
time of purchase. (4) The state use tax on any such automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed by the judge
of probate. (b) The licensing official shall require, as proof of the purchase price of the
automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or...
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45-41-244.21
Section 45-41-244.21 Exemptions; definitions. There are exempted from the levy of such
taxes the gross receipts of any business and the gross proceeds of all sales which are exempted
under the state sales tax statutes from the computation of the amount of the state sales tax.
And there is also exempted from the levy the storage, use, or other consumption of property,
the storage, use, or other consumption of which is exempted under the state use tax statutes
from the state use tax. Subject to these exemptions, every person storing or using or otherwise
consuming in that part of Lee County outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City tangible personal property purchased at retail shall be liable for
the tax imposed, and the liability shall not be extinguished until the tax has been paid by
such person; provided, however, that a receipt from a registered seller given to the purchaser
of any property to be used, stored, or consumed in such part of Lee...
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45-29-242
Section 45-29-242 Levy of tax. (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 Fayette 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) There is hereby levied
and imposed in Fayette County, in addition to all other taxes of every kind now imposed by
law, an excise or use tax on the storage, use, or other consumption in the county of any automotive
vehicle, truck trailer, semitrailer, or house trailer required to be registered or licensed
with the Fayette County Judge of Probate and purchased other than at...
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40-23-37
Section 40-23-37 Agricultural machinery and equipment - Tax imposed; rate. There is
hereby levied, in lieu of the state sales tax levied by Section 40-23-2, a privilege
or license tax against the person on account of the business activities engaged in and in
the amount to be determined by the application of rates against gross sales, or gross receipts,
as the case may be as follows: Upon every person, firm or corporation engaged or continuing
within this state in the business of selling at retail any machine, machinery or equipment
which is used in planting, cultivating and harvesting farm products, or used in connection
with the production of agricultural produce or products, livestock or poultry on farms, and
the parts of such machines, machinery or equipment, attachments and replacements therefor
which are made or manufactured for use on or in the operation of such machine, machinery or
equipment, and which are necessary to and customarily used in the operation of such machine,...
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