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
45-11-246.04
Section 45-11-246.04 Collection and enforcement. The taxes levied by this part shall constitute a debt due Chilton County. The taxes, together with any interest and penalties, shall constitute and be secured by a lien upon the property of any person from whom the tax is due or who is required to collect the taxes. The county shall collect the taxes and enforce this part and shall have and may exercise all rights and remedies otherwise currently applicable or which may be provided for in the future for the collection of the sales and use taxes in the county. The county may adopt any rules necessary to provide for the collection and administration of the taxes. (Act 2019-170, ยง6.)...
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45-19-241
Section 45-19-241 Annual licensure or privilege fee. (a) This part shall apply only to Coosa County, Alabama. (b) As used in this section, the following words and terms shall have the meanings ascribed to them as follows: (1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct, or indirect to the person. (2) LICENSE OR PRIVILEGE FEE. Any fee levied or imposed by this section and shall not include, or be in lieu of, any sales or use tax. (3) PERSON. Any natural person, partnership, corporation, firm, association, trust, estate, or other entity. (c) The purpose and intent of this section is both to equalize the burden of taxation by authorizing the county to impose a license or privilege fee upon persons now engaging in certain business that are not paying any license fee or tax to either the state or county for the privilege, and to generate additional revenue for the county by imposing an...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-241.htm - 3K - Match Info - Similar pages
45-22-243
Section 45-22-243 Definitions. (a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Cullman County in the State of Alabama. (3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4) MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (6) REGISTERED SELLER. The person registered with the State Department of Revenue pursuant to the state use tax statutes or licensed under the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes imposed by the state sale tax statutes. (10) STATE SALES TAX STATUTES....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.htm - 2K - Match Info - Similar pages
45-37-249.02
Section 45-37-249.02 Definitions. (a) As used in this part, the following words, terms, and phrases shall have the following respective meanings except where the context clearly indicates a different meaning: (1) ACT 405. Act 405 of the 1967 Regular Session of the Legislature (Acts 1967, p. 1021), as amended. (2) AVERAGE DAILY MEMBERSHIP. The meaning ascribed in Section 16-13-232. (3) COMMITTEE. The Jefferson County Community Service Committee authorized in Section 45-37-249.10. (4) COUNTY. Jefferson County, Alabama. (5) COUNTY COMMISSION. The Jefferson County Commission. (6) EXISTING SCHOOL WARRANTS. Collectively, the following limited obligation warrants issued by the county for the benefit of public schools in the county: a. Limited Obligation School Warrants, Series 2004-A, b. Limited Obligation School Warrants, Series 2005-A and c. Limited Obligation School Warrants, Series 2005-B. (7) JEFFERSON COUNTY LEGISLATIVE DELEGATION. The elected members of the House of Representatives and...
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45-40-245.30
Section 45-40-245.30 Definitions. (a) The following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY. Lawrence County in the State of Alabama. (3) FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4) MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending on the last day of each March, June, September, and December. (6) REGISTERED SELLER. The person registered with the state Department of Revenue pursuant to the state use tax statutes or licensed under the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT OF REVENUE. The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (10) STATE SALES TAX STATUTES....
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.30.htm - 2K - Match Info - Similar pages
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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.21.htm - 2K - Match Info - Similar pages
45-41-244.27
Section 45-41-244.27 Cost of collection. The Department of Revenue shall charge Lee County for collecting the special county taxes levied such amount or percentage of total collections as may be agreed upon by the revenue commissioner and the court of county commissioners, board of revenue, or like governing body of the county, but such charge shall not in any event exceed 10 percent of the total amount of special county taxes collected hereunder within the county. Such charge for collecting the special taxes for the county may be deducted each month from the special sales and special use taxes collected before certifying the amount of the proceeds thereof due Lee County for that month. The revenue commissioner shall pay into the State Treasury all county taxes collected under this subpart, as such taxes are received by the Department of Revenue; and on or before the first day of each successive month, commencing with the month following the month in which the department makes the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.27.htm - 2K - Match Info - Similar pages
45-41-244.55
Section 45-41-244.55 Quarterly returns. Every registered seller making sales of tangible personal property for storage, use, or other consumption in the county (which storage, use, or other consumption is not exempted from the use taxes herein authorized to be levied) shall at the time of making such sale, or if the storage, use, or other consumption of such tangible personal property in the county is not then subject to the taxes herein authorized to be levied, at the time such storage, use, or other consumption becomes subject to the taxes herein authorized to be levied, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the State Department of Revenue. On the twentieth day of the month next succeeding each quarterly period, each registered seller shall file with the State Department of Revenue a return for the then preceding quarterly period in such form as may be prescribed by the State Department of Revenue...
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28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby levied in addition to the license taxes provided for by this chapter and municipal and county license taxes and in addition to any marked-up price made by the board on wine sold by the board a privilege or excise tax measured by and graduated in accordance with the volume of sales of table wine containing not more than sixteen and one-half percent alcohol by volume and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection, Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection (a) shall be added to the sales price of all table wine containing not more than sixteen and one-half percent alcohol by volume sold and shall be collected...
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