45-20-242.57
Section 45-20-242.57 Applicability of parallel state provisions. All provisions of the state
sales tax statutes with respect to payment, assessment, and collection of the state sales
tax, making of reports and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports, or otherwise comply with
the state sales tax statutes, the promulgation of rules and regulations with respect to the
state sales tax, and the administration and enforcement of the state sales tax statutes, which
are not inconsistent with this subpart when applied to the tax levied pursuant to Section
45-20-242.51, shall apply to the county tax levied; and all provisions of the state use tax
statutes with respect to payment, assessment, and collection of the state use tax, making
quarterly reports and keeping and preserving records with respect thereto, interest after
due date of tax, penalties for failure to pay tax, make reports or otherwise comply...
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45-24-243.06
Section 45-24-243.06 Applicability of parallel state provisions. All provisions of the state
sales and use tax statutes with respect to the payment, assessment, and collection of the
state sales and use tax, making of reports, keeping and preserving records, penalties for
failure to pay the tax, promulgating rules and regulations with respect to the state sales
and use tax, and the administration and enforcement of the state sales and use tax statutes
which are not inconsistent with this part shall apply to the tax levied under this part. The
collection agency shall have and exercise the same powers, duties, and obligations with respect
to the tax levied under this part that are imposed on the commissioner and department by the
state sales and use tax statutes. All provisions of the state sales and use tax statutes that
are made applicable by this part to the tax levied under this part, and to the administration
and enforcement of this part, are incorporated by reference and made a...
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45-43-246.86
Section 45-43-246.86 Applicability of state provisions. All provisions of the state sales and
use tax statutes with respect to the payment, assessment, and collection of the state sales
and use tax, making of reports, keeping and preserving records, penalties for failure to pay
the tax, promulgating rules and regulations with respect to the state sales and use tax, and
the administration and enforcement of the state sales and use tax statutes which are not inconsistent
with this subpart shall apply to the tax levied pursuant to this subpart. The collection agency
shall have and exercise the same powers, duties, and obligations with respect to the tax levied
pursuant to this subpart that are imposed on the commissioner and department by the state
sales and use tax statutes. All provisions of the state sales and use tax statutes that are
made applicable by this subpart to the tax levied pursuant to this subpart, and to the administration
and enforcement of this subpart, are incorporated...
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45-11-247.05
Section 45-11-247.05 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. All provisions
of the state sales and use tax statutes with respect to the payment, assessment, and collection
of the state sales and use tax, making of reports, keeping and preserving records, penalties
for failure to pay the tax, promulgating rules and regulations with respect to the state sales
and use tax, and the administration and enforcement of the state sales and use tax statutes
which are not inconsistent with this part shall apply to the tax levied under this part. The
State Commissioner of Revenue and the department shall have and exercise the same powers,
duties, and obligations with respect to the tax levied under this part that are imposed on
the commissioner and department by the state sales and use tax statutes. All provisions of
the state sales and use tax statutes that are made applicable by this part...
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45-22-243.02
Section 45-22-243.02 Levy of use tax. (a) There is hereby levied and imposed an excise tax
on the storage, use, or other consumption of property in Cullman County as hereinafter provided
in this section: (1) An excise tax is hereby levied and imposed 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 of more than 50 tons burden) purchased at
retail on or after the effective date of such tax, for the storage, use, or other consumption
in the county on or after the effective date of such tax, at the rate of one percent of the
sale price of such property, except as provided in subdivisions (2), (3), and (4); (2) An
excise tax is hereby levied and imposed on the storage, use, or other consumption in the county
of any machines used in mining, quarrying, compounding,...
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45-22-243.91
Section 45-22-243.91 Levy of sales tax. (a) There is levied and imposed in the 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 on account of the business activities and in the amount to be determined
by the application of rates against gross sales or gross receipt, 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 the 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), an amount equal to one percent of the gross proceeds of sales of the business,
except where a different amount is expressly provided herein; provided, however, that any
person engaging or continuing in...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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45-22-243.92
Section 45-22-243.92 Levy of use tax. (a) Excise taxes on the storage, use, or other consumption
of property in the county are imposed as hereinafter provided in this section. (1) An excise
tax is levied and imposed on the storage, use, or other consumption in the county of tangible
personal property purchased at retail, on or after June 1, 1975, for storage, use, or other
consumption in the county on or after June 1, 1975, 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 the county or in the state), except as provided in subdivisions (2), (3), and (4). (2)
An excise tax is levied and imposed on the storage, use, or other consumption in the county
of any machines or machinery used in the mining, quarrying, compounding, processing, and manufacturing
of tangible personal property, (including parts of such machines or machinery and attachments
and replacements therefor, which are made or manufactured for...
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45-32-246.03
Section 45-32-246.03 Applicability of state provisions; exemptions. (a) The taxes levied by
this part shall be subject to all definitions, exemptions, proceedings, rules, regulations,
requirements, fines, penalties, punishments, and deductions as are provided in the state sales
tax law and the state use tax law, as amended, and all acts supplementary thereto, except
where inapplicable or where herein otherwise provided, all of which are adopted and made a
part hereof by reference, including the provisions for the enforcement and collection thereof.
The tax levied herein shall be added to the sales price of property sold, and shall be collected
from the purchaser, so that the impact of the tax shall be on the consumer rather than on
the retailer. (b) Exempted from this part are the gross proceeds of the sale of machines in
Greene County used in mining, compounding, processing, and manufacturing of tangible personal
property; provided, that the term machines, as herein used, shall...
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45-41-244.90
Section 45-41-244.90 Authorization of assessment and collection of tax. (a) This section shall
apply only to Lee County in those areas outside the corporate limits of the Cities of Auburn,
Opelika, and Phenix City. (b) In order to provide funds for the benefit of Lee County, the
Lee County Commission is hereby authorized to levy and to provide for the assessment and collection
of sales and use taxes outside the corporate limits of the Cities of Auburn, Opelika, and
Phenix City generally paralleling the state sales and use taxes in the county at a rate not
to exceed one percent. Notwithstanding anything to the contrary herein, the Lee County Commission
shall not levy any tax hereunder measured by gross receipts, except a sales or use tax which
generally parallels, except for the rate of tax, that imposed by the state under applicable
law. (c) The rate of tax levied under authority of this section on items having a rate of
tax under state sales and use tax laws different from the general...
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