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45-43-246.01
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 Lowndes County shall be sufficient to relieve
the purchaser from further liability for the tax to which such receipt may refer. The term
registered seller means the person registered with the State Department of Revenue pursuant
to the state sales tax statutes. The term state sales tax statutes means Division 1,
commencing with Section 40-23-1, Article 1, Chapter
23, Title 40, which levies a retail sales tax for state purposes, and
includes all statutes, including amendments heretofore enacted which expressly set forth any
exemptions from the computation of the tax levied, and all other statutes heretofore enacted
which expressly apply to, or purport to affect, the administration of state sales tax and
the incidence and collection of the tax imposed therein. The term state use tax statutes means
Article 2, commencing with Section...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.01.htm - 7K - Match Info - Similar pages
28-3-190
Section 28-3-190 Levy of tax; collection; disposition of proceeds by localities; enforcement
and administration; penalties; exclusive nature of tax. (a) Levy. In addition to the excise
tax levied by Article 5A of Chapter 3 of this title and the licenses
provided for by Chapter 3A of this title and by Section 28-3-194, and
any acts amendatory thereof, supplementary thereto or substituted therefor, and municipal
and county licenses, there is hereby levied a privilege or excise tax on every person licensed
under the provisions of Chapter 3A who sells, stores, or receives for the purpose of
distribution, to any person, firm, corporation, club, or association within the State of Alabama
any beer. The tax levied hereby shall be measured by and graduated in accordance with the
volume of sales by such person of beer, and shall be an amount equal to one and six hundred
twenty-five thousands cents (1.625 cents) for each four fluid ounces or fractional
part thereof. (b) Collection. The tax levied...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-3-190.htm - 43K - Match Info - Similar pages
45-22-243.60
the person registered with the State Department of Revenue pursuant to the state sales tax
statutes. The term state sales tax statutes means Act 100, HB94, approved August 18,
1959, which levies a retail sales tax for state purposes, and includes all statutes,
including amendments to Act 100 which expressly set forth any exemptions from the computations
of the tax levied in Act 100, and all other statutes which expressly apply to, or purport
to affect, the administration of Act 100 and the incidence and collection of the tax
imposed therein. The term state use tax statutes means Article 11 of
Chapter 20, Title 51, Code of Alabama 1940, as amended,
including all statutes enacted which expressly set forth any exemptions from the computation
of the tax levied in Article 11 and all other statutes which expressly
apply to, or purport to affect, the administration of the article and the incidence
and collection of the tax imposed therein. (Acts 1963, 2nd Sp. Sess., No. 66, p. 228,
§1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.60.htm - 7K - Match Info - Similar pages
45-20-242.51
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 Covington
County shall be sufficient to relieve the purchaser from further liability for the tax to
which such receipt may refer. The term "registered seller" means the person registered
with the State Department of Revenue pursuant to the state sales tax statutes. The term "state
sales tax statutes" means Chapter 23 of Title 40, which levies
a retail sales tax for state purposes and the incidence and collection of the tax imposed
therein. The term "state use tax statutes" means Article 2 of Chapter
23, Title 40. (c) For the purpose of this subpart, the location of the
place of business of the seller shall determine the liability of the seller for the tax levied
under the subpart. (Act 82-55, p. 67, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
45-41-244.20
are customarily so used. c. The storage, use, or other consumption in that part of Lee County
outside the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City of any
automotive vehicle or truck trailer, semitrailer, or house trailer purchased at retail for
storage, use, or other consumption in such part of Lee County, at the rate of three-eighths
of one percent of the sales price of such automotive vehicle, truck trailer, semitrailer,
or house trailer. Where any used automotive vehicle or 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 tax levied shall be paid on the net difference, that is, the
price of the new or used vehicle sold less a credit for the used vehicle taken in trade. (Acts
1969, No. 1254, p. 2364, §1; Act 2005-306, 1st Sp. Sess.,
p. 613, §1; Act 2005-310, 1st Sp. Sess., p. 626, §1;
Act 2011-523, p. 839, §1; Act 2011-588, p. 1301,
§1.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.20.htm - 9K - Match Info - Similar pages
45-6-242
of funds. (a) The following words, terms, and phrases where used in this section shall have
the following respective meanings except where the context clearly indicates a different meaning:
(1) "County" means Bullock County in the State of Alabama. (2) "Commissioner"
means the Commissioner of Revenue of the state. (3) "State Department of Revenue"
means the Department of Revenue of the state. (4) "State" means the State of Alabama.
(5) "State sales tax statutes" means Division 1 of Article 1
of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect,
the administration of Division 1 and the incidence and collection of the taxes imposed
therein. (6) "State sales tax" means the tax or taxes imposed by the state sales
tax statutes. (7) "State use tax statutes" means Article 2 of Chapter
23 of Title 40,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
45-42-243
45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby levied,
in addition to all other taxes of every kind now imposed by law, and shall be collected as
herein provided, special county privilege or license taxes and excise taxes paralleling, with
like provisions in the county, such state taxes as are levied by the State of Alabama by Act
100, 1959 Second Special Session (Acts 1959, p. 298), and Article
11 of Chapter 20 of Title 51 of the Code of Alabama of
1940, as the article had been last amended on September 1, 1959,
and as it existed on that date, in an amount equal to 33 and one-third percent of the state
levy, as follows: (1) A privilege or license tax against the person on account of the
business activities and in the amount to be determined by the application of rates against
the gross sales, or gross receipts, as the case may be, as follows: a. Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-42-243.htm - 7K - Match Info - Similar pages
45-6-241.20
Section 45-6-241.20 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.20.htm - 12K - Match Info - Similar pages
45-6-241
Section 45-6-241 Imposition of excise taxes; monthly report; failure to comply. (a)
For the purposes of this section, the following terms shall have the respective meanings ascribed
by this subsection. (1) COUNTY. Bullock County. (2) COMMISSION. The Bullock County
Commission. (3) GASOLINE. Gasoline, gasohol, naphtha, and other liquid motor fuels or any
device or substitute therefor commonly used in internal combustion engines; provided, that
such term shall not be held to apply to those products known commercially as "kerosene
oil," "fuel oil" or "crude oil" when used for lighting, heating,
or industrial purposes. (4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate, kerosene,
jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn
from storage in any county for use in the operation of any motor vehicle upon the highways
of this state. (5) PERSON. Persons, corporations, copartnerships, companies, agencies, associations,
incorporated or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-241.htm - 12K - Match Info - Similar pages
45-7-241
last of each March, June, September, and December. (6) "Registered Seller" means
the person registered with the State Department of Revenue pursuant to the state use tax statutes
or licenses under the state sales tax statutes. (7) "State" means the State of Alabama.
(8) "State Department of Revenue" means the Department of Revenue of the State.
(9) "State Sales Tax" means the tax or taxes imposed by the state sales tax statutes.
(10) "State Sales Tax Statutes" means Division 1 of Article
1 of Chapter 23 of Title 40, as amended, including all
other statutes of the state which expressly set forth any exemptions from the computation
of the taxes levied in Division 1 and all other statutes which expressly apply to,
or purport to affect, the administration of Division 1 and the incidence and collection
of the taxes imposed therein. (11) "State Use Tax" means the tax or
taxes imposed by the state use tax statutes. (12) "State Use Tax Statutes"
means Article 2 of Chapter 23 of Title 40, as...
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