45-40-245.33
Section 45-40-245.33 Payment of taxes; reports. The sales tax authorized to be levied in Section
45-40-245.31 shall be due and payable in monthly installments on or before the twentieth day
of the month next succeeding the month in which the tax accrues; and the use taxes authorized
to be levied in Section 45-40-245.32 shall be due and payable quarterly on or before the twentieth
day of the month next succeeding each quarterly period during which the storage, use, or other
consumption of the tangible personal property became taxable hereunder, each such quarterly
period to end on the last day of each of the months of March, June, September, and December.
The sales taxes authorized to be levied in Section 45-40-245.31 shall be paid to and collected
by the State Department of Revenue at the same time as and along with the payment and collection
of the state sales tax; and the use taxes authorized to be levied in Section 45-40-245.32
shall be paid to and collected by the State Department...
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40-23-63
Section 40-23-63 Agricultural machinery or equipment - Tax imposed; rate; who liable. There
is hereby levied and imposed an excise tax on the storage, use or other consumption in this
state of 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, or 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, machinery or equipment, which is purchased at retail after October
1, 1966, for storage, use or other consumption in this state, at the rate of one and one-half
percent of the sales price of such property or the amount of tax collected by the seller,
whichever is greater, provided, however, when the seller...
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45-1-243.03
Section 45-1-243.03 Payment of taxes herein levied; reports by taxpayers. The sales taxes authorized
to be levied in Section 45-1-243.01 shall be due and payable in monthly installments on or
before the twentieth day of the month next succeeding the month in which the tax accrues;
and the use taxes authorized to be levied in Section 45-1-243.02 shall be due and payable
quarterly on or before the twentieth day of the month next succeeding each quarterly period
during which the storage, use, or other consumption of the tangible personal property became
taxable hereunder, each such quarterly period to end on the last day of each of the months
of March, June, September, and December. The sales taxes authorized to be levied in Section
45-1-243.01 shall be paid to and collected by the State Department of Revenue at the same
time as and along with the payment and collection of the state sales tax; and the use taxes
authorized to be levied in Section 45-1-243.02 shall be paid to and collected...
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45-10-244.03
Section 45-10-244.03 Payment of taxes herein levied: Reports by taxpayers. The sales taxes
authorized to be levied in Section 45-10-244.01 shall be due and payable in monthly installments
on or before the twentieth day of the month next succeeding the month in which the tax accrues;
and the use taxes authorized to be levied in Section 45-10-244.02 shall be due and payable
quarterly on or before the twentieth day of the month next succeeding each quarterly period
during which the storage, use, or other consumption of the tangible personal property became
taxable hereunder, each such quarterly period to end on the last day of each of the months
of March, June, September, and December. The sales taxes authorized to be levied in Section
45-10-244.01 shall be paid to and collected by the State Department of Revenue at the same
time as and along with the payment and collection of the state sales tax; and the use taxes
authorized to be levied in Section 45-10-244.02 shall be paid to and...
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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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45-41-244.53
Section 45-41-244.53 Payment of taxes; reports. The sales taxes authorized to be levied in
Section 45-41-244.51 shall be due and payable in monthly installments on or before the twentieth
day of the month next succeeding the month in which the tax accrues; and the use taxes authorized
to be levied in Section 45-41-244.52 shall be due and payable quarterly on or before the twentieth
day of the month next succeeding each quarterly period during which the storage, use, or other
consumption of the tangible personal property became taxable hereunder, each such quarterly
period to end on the last day of each of the months of March, June, September, and December.
The sales taxes authorized to be levied in Section 45-41-244.51 shall be paid to and collected
by the State Department of Revenue at the same time as and along with the payment and collection
of the state sales tax; and the use taxes authorized to be levied in Section 45-41-244.52
shall be paid to and collected by the State...
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40-23-102
Section 40-23-102 Excise tax levied on storage or use of 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, in lieu of the excise tax levied
by subsection (c) of Section 40-23-61, an excise or use tax upon every person, firm, or corporation
purchasing outside the state, other than at wholesale, any automotive vehicle, motorboat,
truck trailer, trailers, semitrailer, or travel trailer, required to be registered or licensed
with the judge of probate of any county in this state for use, storage, or other consumption
within this state a tax 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, an excise or use tax in the amount equal
to two percent of the purchase price on the storage, use, or other...
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45-17-243.02
Section 45-17-243.02 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent
of the sales price of such property, or, if applicable, such lesser rate as may then be in
effect as determined by the governing body of the county pursuant to Section 45-17-243.08,
on the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft and
commercial fishing vessels of over five tons load displacement as registered with the U. S.
Coast Guard and licensed by the State Department of Conservation and Natural Resources, but
if, and only if: (1) Such property is purchased at retail, on or after the effective date
of such tax, for storage, use, or other consumption in the county on or after the...
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45-37-249.03
Section 45-37-249.03 Levy of taxes authorized; relation to other taxes. (a) Subject to subsection
(d), the county commission is authorized, by resolution duly adopted, to levy, in addition
to all other taxes now imposed or authorized by law, and to collect as herein provided, a
privilege or license tax, herein called a sales tax, against each person making retail sales
of tangible personal property or amusements in the county at a rate not to exceed one percent
of gross proceeds of sales or gross receipts, as the case may be, and an excise tax, herein
called a use tax, on the storage, use, or other consumption of tangible personal property
in the county purchased at retail at a rate not to exceed one percent of the sales price of
such property. (b) Any sales tax or use tax levied by the county commission pursuant to this
section shall apply to and be levied upon every person or other entity required to pay, or
upon whom shall have been levied, the state sales tax or state use tax. (c)...
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45-39-245.42
Section 45-39-245.42 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose an excise tax, at the rate of one-half of one percent
of the sales price of such property, or, if applicable, such lesser rate as may then be in
effect as determined by the governing body of the county pursuant to Section 45-39-245.48,
on the storage, use, or other consumption in the county of tangible personal property, not
including, however, materials and supplies bought for use in fulfilling a contract for the
painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft and
commercial fishing vessels of over five tons load displacement as registered with the U.S.
Coast Guard and licensed by the State Department of Conservation and Natural Resources, but
if and only if: (1) Such property is purchased at retail, on or after the effective date of
such tax, for storage, use, or other consumption in the county on or after the...
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