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,...
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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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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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45-22-243.02
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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45-1-243.02
Section 45-1-243.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be 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 not exceeding one
percent of the sale price of such property, except as provided in subdivisions (2), (3), (4),
and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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45-10-244.02
Section 45-10-244.02 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be 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 not exceeding one
percent of the sale price of such property, except as provided in subdivision (2), (3), (4),
and (5); (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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45-40-245.32
Section 45-40-245.32 Authorization of levy of use tax. (a) The governing body of the
county is hereby authorized to levy and impose excise taxes on the storage, use, or other
consumption of property in the county as hereinafter provided in this section: (1)
An excise tax is hereby authorized to be 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 not exceeding one percent
of the sale price of such property, except as provided in subdivisions (2), (3), (4), and
(5). (2) An excise tax is hereby authorized to be levied and imposed on the storage, use,...

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45-41-244.52
Section 45-41-244.52 Authority of levy - Use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) An excise tax
is hereby authorized to be 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 not exceeding one percent of the
sales price of such property, except as provided in subdivisions (2), (3), (4), and (5); (2)
An excise tax is hereby authorized to be levied and imposed on the storage, use, or...
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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.)...
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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...
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