45-43-246.81
Section 45-43-246.81 Definitions. As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2003-143, p. 445, § 2.)...
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45-46-242.20
Section 45-46-242.20 Definitions. As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2004-287, p. 402, § 2.)...
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11-51-211
Section 11-51-211 Quarterly sales and use tax returns. (a)(1) With respect to those municipalities and counties for which the department serves as the collecting sales tax agent from time to time, when the total state sales tax for which any person is liable under Chapter 23 of Title 40 averages less than two hundred dollars ($200) per month during the preceding calendar year, a quarterly sales tax return and remittance in lieu of monthly returns may be made to the department. If a quarterly filing election has been made by the taxpayer, then the return and remittance shall be made to the department on or before the 20th day of the month next succeeding the end of the quarter for which the tax is due. The election to file quarterly shall be made in writing no later than February 20 of each year and shall be filed with the department. Notwithstanding the above, no state-administered county or municipal sales tax return shall be due until January 20 of each year unless the total state...
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45-27-245.60
Section 45-27-245.60 Definitions. As used in this subpart, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Escambia County, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-37, 40-23-60, 40-23-61, 40-23-62, and Section 40-23-63. (Act 2017-272, §2.)...
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45-26-244.31
Section 45-26-244.31 Definitions. As used in this subpart, sales and use tax means the same type of tax imposed by the following state sales and use tax statutes: Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2000-487, p. 921, §2.)...
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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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45-37-243.40
Section 45-37-243.40 Levy of tax; payment; violations. (a) This section shall only apply to Jefferson County. (b) As used in this section, state sales tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4. (c)(1) Notwithstanding any provision of law and pursuant to Section 104 of the Constitution of Alabama of 1901, there is imposed, in addition to all other taxes, including, but not limited to, municipal gross receipts license taxes, a three percent sales tax on alcoholic beverages sold from restaurants that are licensed by the Alcoholic Beverage Control Board. Provided, however, the tax imposed by this section shall not apply to the sale of table wine. (2) The proceeds of all sales that are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this section. (d) All amounts collected within Jefferson County pursuant to this section shall be allocated...
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45-4-244.41
Section 45-4-244.41 Definitions. As used in this subpart, the following words have the following meanings: (1) COUNTY. Bibb County. (2) SALES AND USE TAX. A tax imposed by the state sales and use tax statutes and such other acts applicable to Bibb County, including, but not limited to, Article 1 and Article 2 of Chapter 23 of Title 40. (Act 2019-332, §2.)...
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45-26-244.32
Section 45-26-244.32 Levy of tax. (a) Subject to the time limitations set forth hereafter, the County Commission of Elmore County may levy, in addition to all other taxes, a one cent sales and use tax. It is intended for this sales and use tax to apply to the same privileges, licenses, and circumstances as set forth in the aforementioned state sales and use tax statutes. (b) All sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart. (c) Notwithstanding the foregoing, the privilege license tax authorized by this subpart shall be one tenth of one percent on the gross sales at retail of any automotive vehicle, truck trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing, or manufacturing tangible personal property or used in connection therewith, machinery or equipment used in planting, cultivating, and harvesting farm products, or used in connection with the production of...
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45-27-245.01
Section 45-27-245.01 Applicability of state provisions. The taxes levied in Section 45-27-245 shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the taxes levied by the state sales tax statutes, except where inapplicable or where herein otherwise provided, including all provisions of the state sales tax statutes for enforcement and collection of taxes. (Act 97-549, p. 962, §2.)...
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