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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For
the purpose of this division, the following terms shall have the respective meanings ascribed
by this section: (1) PERSON or COMPANY. Used interchangeably, includes any individual,
firm, copartnership, association, corporation, receiver, trustee, or any other group or combination
acting as a unit and the plural as well as the singular number, unless the intention to give
a more limited meaning is disclosed by the context. (2) DEPARTMENT. The Department of Revenue
of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue of the State of Alabama.
(4) TAX YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit
sales and the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following terms shall
have the respective meanings ascribed to them in this section: (1) PERSON or COMPANY.
Any individual, firm, company, partnership, association, corporation, receiver or trustee,
or any other group or combination acting as a unit, and the plural as well as the singular
number, unless the intention to give a more limited meaning is disclosed by the context. (2)
DEPARTMENT. The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner
of Revenue of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the
following: a. A sale of tangible personal property by wholesaler to licensed retail merchants,
jobbers, dealers or other wholesalers for resale and does not include a sale by wholesalers
to users or consumers, not for resale. b. A sale of tangible personal property or products,
including iron ore, and including the furnished container and label of such...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-60.htm - 11K - Match Info - Similar pages
32-5-252
Section 32-5-252 Approval of lighting devices; prohibited lamps and devices; regulations;
lists of approved devices to be published. (a) No person shall have for sale, or offer for
sale for use upon or as a part of the equipment of a motor vehicle, trailer, or semitrailer,
or use upon any such vehicle any head lamp, auxiliary or fog lamp, rear lamp, signal lamp
or reflector, which reflector is required hereunder, or parts of any of the foregoing which
tend to change the original design or performance, unless of a type which has been submitted
to the director and approved by him or her. The foregoing provisions of this section
shall not apply to equipment in actual use when this section is adopted or replacement
parts therefor. (b) No person shall have for sale, sell, or offer for sale for use upon or
as a part of the equipment of a motor vehicle, trailer, or semitrailer any lamp or device
mentioned in this section which has been approved by the director unless such lamp
or device bears...
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40-23-100
Section 40-23-100 Definitions. As used in this article, unless the context otherwise
requires, the following terms shall have the following meanings: (1) JUDGE OF PROBATE. The
judge of probate or other licensing authority in a county. (2) LICENSING OFFICIAL. The county
official required by law to issue licenses for any automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer taxed under this article. (3) MOTOR BOAT. A boat with
one or more built-in motors or a boat with an outboard type motor or motors attached thereto
by attachments intended to be permanent rather than readily removable and which motor or motors
are controlled with remote controls built on or into the hull of the boat. (Acts 1981, No.
81-665, p. 1086, §1; Acts 1994, No. 94-622, p. 1162, §1.)...
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45-40-245.60
Section 45-40-245.60 Reduction of tax on automotive vehicles and trucks. (a) Any other
law to the contrary notwithstanding, the amount of sales tax levied and imposed in Lawrence
County upon every person, firm, or corporation engaged or continuing within the county in
the business of selling at retail any automotive vehicle or truck is reduced by one half of
one percent of the gross proceeds of sale of the item. This reduced tax rate on these items
is in lieu of any prior rate or rates provided by law. Existing law relating to calculating
the tax on a trade-in remains applicable. (b) Any other law to the contrary notwithstanding,
the amount of excise tax on the storage, use, or consumption of property in Lawrence County
levied and imposed on the storage, use, or consumption in the county of any automotive vehicle
or truck purchased at retail for storage, use, or other consumption in the county is reduced
by one half of one percent of the sales price of such item. This reduced tax rate...
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45-42-243.30
Section 45-42-243.30 Financing construction of public buildings. (a) In order to provide
funds for financing the cost of public buildings, the Limestone County Commission is hereby
authorized by resolution to levy and provide for the assessment and collection of sales and
use taxes, which shall be in addition to any and all other county taxes heretofore or hereafter
authorized by law in such county. The sales or use tax levied pursuant to this section
shall parallel, except for the rate of tax, the sales and use taxes imposed by the state under
Title 40. Any sales or use tax levied pursuant to this section on any automotive vehicle,
truck trailer, trailer, semi-trailer, or travel trailer required to be registered or licensed
with the license commissioner, where not collected by a licensed Alabama dealer at time of
sale, shall be collected and the collection fees shall be paid in accordance with Sections
40-23-104 and 40-23-107. (b)(1) In order to provide funds for financing the cost of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.30.htm - 4K - Match Info - Similar pages
32-9-31
Section 32-9-31 Measuring and weighing vehicles. Any officer enumerated in Section
32-9-3 having reason to believe that the height, length, width, or weight of any truck, semitrailer
truck, or trailer is in excess of the maximum limits prescribed by Section 32-9-20
or permitted by any permit issued under authority of Section 32-9-29 is authorized
to measure or weigh the same, either by means of portable or stationary scales, and may require
such vehicle to be driven to the nearest stationary scales, in the event such scales are within
a distance of five miles. All scales used for the weighing of vehicles as provided in this
section shall be approved by the weights and measures division of the Department of
Agriculture and Industries. The officer shall require the operator of the truck, semitrailer
truck, or trailer to unload such portion of load as may be necessary to decrease the gross
weight of such vehicle to the maximum gross weight permitted by this title or by the terms
of any...
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45-48-241.30
Section 45-48-241.30 Issuance of mobile home identification decals by mail. (a)(1) The
tax collector in Marshall County, with the approval of the county governing body, may issue
mobile home identification decals by mail, using the United States Postal Service, or its
successor, upon the written application of a resident/owner of a mobile home signed by the
resident/owner requesting the tax collector to issue the same by mail. (2) The fee for the
issuance by mail for the mobile home identification decals shall be the same fee charged in
Marshall County for the issuance of motor vehicle tags by mail. (b) The tax collector issuing
the mobile home identification decals under this section shall collect, prior to issuing
the same, all taxes, fees, and other charges as may be required by law to be collected by
the tax collector, and other charges on mobile home license tags and mobile home identification
decals and shall remit the same to the official charged by law with the duty of...
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45-2-244.181
Section 45-2-244.181 Levy of tax. There is levied, in addition to all privilege license
taxes of every kind now or hereinafter imposed by law, which shall be collected as herein
provided, a privilege or license tax on each person engaging or continuing within the county
in the business of leasing or renting tangible personal property, and such tax shall be in
the amounts to be determined by the application of the rates against gross proceeds as follows:
At a rate up to four percent set by a resolution of the county commission of the gross proceeds
derived by the lessor or renter from the lease or rental of tangible personal property, provided
the privilege or license tax on each person engaging or continuing within this county in the
business of leasing or renting any automotive vehicle or truck trailer, semi-trailer, or manufactured
home shall be at the rate up to one and three-fourths percent of the gross proceeds derived
by the lessor from the lease or rental of such automotive...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.181.htm - 1K - Match Info - Similar pages
40-10-19
Section 40-10-19 Certificates of purchase - Delivery; contents. (a) As soon after the
confirmation of sale is made as may be practicable, the tax collector must make out and deliver
to each purchaser, other than the state, a certificate of purchase, which shall contain a
description of the real estate sold and show that the sum was assessed by the assessor, to
whom assessed, the date of assessment, for what year or years the taxes were due, the amount
of taxes thereon, the amount of and the name of the holder of each tax lien certificate related
thereto, distinguishing the amount due the state and county and for school purposes and to
each holder of a tax lien certificate and the fees and costs, that it was advertised and how
long, that it was offered for sale and at what time, who became the purchaser, at what price
and the fact and date of the confirmation of such sale. (b) In the event of the tax sale of
owner-occupied property that is taxed as Class III, the certificate shall...
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