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40-23-193
Section 40-23-193 Collection and remittance of simplified sellers use tax; reporting;
statement. (a) The simplified sellers use tax due under the program is eight percent of the
sales price on any tangible personal property sold or delivered into Alabama by an eligible
seller participating in the program. The collection and remittance of simplified sellers use
tax relieves the eligible seller and the purchaser from any additional state or local sales
and use taxes on the transaction. (b) The simplified sellers use tax collected by the eligible
seller, at the rate of eight percent, shall be electronically reported in the manner prescribed
by the department on or before the 20th day of the month next succeeding the month in which
the tax accrues. The eligible seller shall remit the tax at the required rate or the amount
of the tax collected, whichever is greater. The required monthly reporting from the eligible
seller shall only include statewide totals of the simplified sellers use...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-193.htm - 3K - Match Info - Similar pages
45-37-245.02
Section 45-37-245.02 Levy of tax for support and operation of Birmingham-Jefferson Civic
Center Authority. (a) In addition to all other taxes imposed by law, there is hereby levied
an additional privilege or license tax in the amount hereinafter prescribed against any person,
organization, or other entity engaging in the county in the business of renting or furnishing
any room or rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist court, or
any other place in which rooms, lodgings, or accommodations are regularly furnished for a
consideration. The amount of the taxes levied by this section shall be equal to three
percent of the charge for such rooms, lodgings, or accommodations. The taxes levied by this
section shall become effective on June 1, 2001. (b) All amounts collected within Jefferson
County pursuant to this section shall be allocated to the Birmingham-Jefferson Civic
Center Authority, established by Sections 45-37-90 to 45-37-90.07, inclusive, and shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-245.02.htm - 5K - Match Info - Similar pages
40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is hereby imposed
on the storage, use or other consumption in this state 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, 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 of Alabama Department of Conservation and Natural Resources, purchased
at retail on or after October 1, 1965, for storage, use or other consumption in this state
at the rate of four 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 follows the Department
of Revenue's suggested use tax brackets and his records prove that his following said brackets
resulted in a net undercollection of tax for the month, he may report...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-61.htm - 5K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-104.htm - 4K - Match Info - Similar pages
2-22-9
Section 2-22-9 Inspection fee; monthly statement; collection fee; disposition of fees;
overpayments; examination, review, audit of sales records. (a) There shall be paid to the
commissioner for all commercial fertilizer sold in this state for use therein or sold for
importation into this state for use therein an inspection fee established by the board not
to exceed seventy-five cents ($.75) per ton; provided, that sales to manufacturers or exchanges
between them are hereby exempted. Fees so collected, including permit fees and license fees
levied under Sections 2-22-4 and 2-22-5, shall be deposited to the credit of the Agricultural
Fund of the State Treasury for the regulatory duties of the Department of Agriculture and
Industries. (b) Every person who sells commercial fertilizer in or for importation into this
state for use therein, who is licensed under Section 2-22-5 or where such person is
required to procure such a license shall file with the commissioner on forms furnished by
the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/2-22-9.htm - 3K - Match Info - Similar pages
45-47-244.21
Section 45-47-244.21 Levy of privilege or license tax. Effective on the first day of
the month succeeding the month during which this subpart becomes a law, there is hereby levied
in Marion County, in addition to all other taxes of every kind now imposed by law, and shall
be collected as herein provided, 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 gross sales, or gross receipts, as the case may be, as follows: (1) Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama Alcoholic Beverage
Control Board or ABC stores) engaged or continuing within Marion County in the business of
selling at retail any tangible personal property whatsoever, including merchandise and commodities
of every kind and character, (not including, however, bonds or other evidence of debt or stocks),
for a period of 36 months, an amount equal to two percent, and thereafter...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.21.htm - 5K - Match Info - Similar pages
45-47-244.22
Section 45-47-244.22 Levy of excise tax. (a) An excise tax is hereby imposed on the
following: (1) The storage, use, or other consumption in Marion County of tangible personal
property purchased at retail, on or after the first day of the month next succeeding the month
during which this subpart shall become a law, for storage, use, or other consumption in Marion
County, for a period of 36 months at the rate of two percent, and thereafter at the rate of
one percent of the sale price of such property, regardless of whether the retailer is or is
not engaged in business in Marion County or in this state, except as provided in subsection
(b). (2) The storage, use, or other consumption in Marion County of any automotive vehicle
or truck trailer, semitrailer, or house trailer purchased at retail on or after the first
day of the month next succeeding the month during which this subpart becomes a law, for storage,
use, or other consumption in this state, for a period of 36 months, at the rate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-47-244.22.htm - 3K - Match Info - Similar pages
45-5-242
Section 45-5-242 Levy of gasoline tax; use of proceeds. (a) The following words, when
used in this section shall have the meaning ascribed to them below, unless the context
clearly indicates a different meaning: (1) "Gasoline" means any type of gasoline,
naptha, or other liquid motor fuel, or any device or substitute therefor, commonly used in
internal combustion engines. (2) "Diesel fuel" means any type diesel oil, tractor
fuel, gas oil, distillate or liquefied gas, jet fuel, or any device or substitute therefor.
(3) "Kerosene" means the product known commercially as "kerosene oil."
(b) In addition to all other taxes and licenses, there is hereby levied upon every distributor,
refiner, retail dealer, or storer of gasoline, kerosene, or diesel fuel in Blount County,
Alabama, an excise tax of one cent ($.01) per gallon upon the selling, distributing, storing,
or withdrawing from storage in Blount County for any use, gasoline, kerosene, or diesel fuel
as defined by this section;...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-5-242.htm - 9K - Match Info - Similar pages
45-9-244
Section 45-9-244 Tobacco products. (a) Upon adoption of the Legislature, there is hereby
imposed on every person, firm, or corporation that sells, stores, delivers, uses, or otherwise
consumes tobacco or tobacco products in Chambers County, a county privilege, license, or excise
tax in the following amounts: (1) Twenty-five cents ($.25) for each package of cigarettes
made of tobacco or any substitute therefor. (2) Twelve cents ($.12) for each cigar of any
description made of tobacco or any substitute therefor, but not including cigarette sized
and near cigarette sized cigars which shall be taxed in the same manner as cigarettes under
subdivision (1). (3) Twenty-five cents ($.25) for each sack, can, package, or other container
of smoking tobacco, including granulated, plug cut, crimp cut, ready rubbed, and other kinds
and forms of tobacco which are prepared in such manner suitable for smoking in a pipe or cigarette.
(4) Twenty-five cents ($.25) for each sack, plug, package, or other...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-244.htm - 9K - 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
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