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40-21-80
Section 40-21-80 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Department of Revenue
of the State of Alabama. (2) DOMESTIC WATER. All water except water that is sold to persons
for use or consumption in industrial processes and not primarily for human consumption. (3)
GROSS RECEIPTS. The value proceeding or accruing from the furnishing of utility services,
all receipts actual and accrued, without any deduction on account of the cost of the utility
services sold, the cost of the materials used, labor or service cost, interest paid, or any
other expenses whatever, and without any deductions on account of losses. (4) GROSS SALES.
The value proceeding or accruing from the furnishing of utility services, and including the
proceeds from the sale of any utility services handled on consignment by the taxpayer, without
any deduction on account of the cost of the utility services sold, the...
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45-8-241.62
from the computation of any tax due hereunder the following: (1) The gross proceeds accruing
from the leasing or rental of film to a lessee who charges, or proposes to charge, admission
for viewing same; (2) The gross proceeds accruing from any charge in respect of the use of
docks or docking facilities furnished for boats or other craft operated on waterways; (3)
The gross proceeds accruing from any charge made by a landlord to a tenant in respect to the
leasing or furnishing of tangible personal property to be used on the premises of real
property leased by the same landlord to the same tenant for use as a residence or dwelling
place, including mobile homes; (4) The gross proceeds accruing from the leasing or rental
of tangible personal property to a lessee who acquires possession of the property for
the purpose of leasing or renting to another the same property under a leasing or rental transaction
subject to a tax hereunder; (5) The gross proceeds accruing from any charge made by...
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45-39-92.40
Section 45-39-92.40 Definitions. For the purposes of this subpart, the following terms shall
have the respective meaning ascribed by this section: (1) AUTHORIZED MUNICIPALITIES. The Cities
of Sheffield, Tuscumbia, Muscle Shoals, Cherokee, Littleville, Leighton, Florence, Rogersville,
Killen, Anderson, Lexington, St. Florian, and Waterloo. (2) COUNTY. Lauderdale County which
is authorized to levy excise taxes pursuant to this subpart. (3) DISTRIBUTOR. Any person who
engages in the selling of gasoline or motor fuel in this state by wholesale domestic trade,
but shall not apply to any transaction of such distributor in interstate commerce. (4) GASOLINE.
Gasoline, 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. (5) LOCAL PUBLIC...
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34-1A-1
Section 34-1A-1 Definitions. For the purpose of this chapter, the following terms shall have
the following meanings unless the context clearly indicates otherwise: (1) ADMINISTRATIVE
EMPLOYEE. A person who engages in clerical duties for a licensed company, whose work is restricted
to office duties, and who has access to sensitive client information including, but not limited
to, Social Security numbers, customer privacy codes, customer passwords, and similar information.
(2) ALARM MONITORING COMPANY. Any person, company, corporation, partnership, or business,
or a representative or agency thereof, authorized to provide alarm monitoring services for
alarm systems or other similar electronic security systems whether the systems are maintained
on commercial business property, public property, or individual residential property. (3)
ALARM SYSTEM. Burglar alarms, security cameras, or other electrical or electronic device used
to prevent or detect burglary, theft, shoplifting, pilferage, and...
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40-12-176
Section 40-12-176 Vending machines. (a) Every person, firm, corporation, association, or copartnership
operating a vending machine business whereby tangible personal property is sold through
or by the use of coin-operated machines shall pay an annual privilege license tax based on
the total sales of each such vending company during the preceding year as follows: Total Sales
Amount of Tax $12,000.00 or less $10.00 12,000.01 - 24,000.00 20.00 24,000.01 - 36,000.00
30.00 36,000.01 - 48,000.00 40.00 48,000.01 - 60,000.00 60.00 60,000.01 - 80,000.00 75.00
80,000.01 - 100,000.00 90.00 100,000.01 - 150,000.00 125.00 150,000.01 - 200,000.00 150.00
200,000.01 - 250,000.00 175.00 250,000.01 - 350,000.00 200.00 350,000.01 - 450,000.00 300.00
450,000.01 - 750,000.00 400.00 750,000.01 - 1,000,000.00 500.00 1,000,000.01 - 2,500,000.00
600.00 2,500,000.01 - 5,000,000.00 700.00 5,000,000.01 - 7,500,000.00 800.00 7,500,000.01
- 10,000,000.00 900.00 10,000,000.01 or more 1000.00 (b) The revenue produced...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-176.htm - 9K - Match Info - Similar pages
40-21-100
Section 40-21-100 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) BUSINESS. All activities relating
to the furnishing of utility services. (2) DEPARTMENT. The Department of Revenue of the State
of Alabama. (3) DOMESTIC WATER. All water except water that is sold to persons for use or
consumption in industrial processes and not primarily for human consumption. (4) GROSS RECEIPTS.
The value proceeding or accruing from the furnishing of utility services, all receipts actual
and accrued, without any deduction on account of the cost of the utility services sold, the
cost of the materials used, labor or service cost, interest paid, or any other expense whatever,
and without any deductions on account of losses. (5) GROSS SALES. The value proceeding or
accruing from the furnishing of utility services, and including the proceeds from the sale
of any utility services handled on consignment by the taxpayer,...
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40-23-60
individual, firm, company, partnership, association, corporation, receiver or trustee, or any
other group or combination acting as a unit, and the plural as well as the singular number,
unless the intention to give a more limited meaning is disclosed by the context. (2) DEPARTMENT.
The Department of Revenue of the State of Alabama. (3) COMMISSIONER. The Commissioner of Revenue
of the State of Alabama. (4) WHOLESALE SALE or SALE AT WHOLESALE. Any one of the following:
a. A sale of tangible personal property by wholesaler to licensed retail merchants,
jobbers, dealers or other wholesalers for resale and does not include a sale by wholesalers
to users or consumers, not for resale. b. A sale of tangible personal property or products,
including iron ore, and including the furnished container and label of such property or products,
to a manufacturer or compounder which enter into and become an ingredient or component part
of the tangible personal property or products which the manufacturer...
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13A-12-76
Section 13A-12-76 Bona fide coin-operated amusement machines. (a) Sections 13A-12-70 to 13A-12-75,
inclusive, shall not apply to a coin-operated game or device designed and manufactured for
bona fide amusement purposes which, by application of some skill, only entitles the player
to replay the game or device at no additional cost if a single play of the bona fide coin-operated
amusement machine or device can reach no more than 25 free replays or can be discharged of
accumulated free replay, or rewards the player exclusively with merchandise limited to noncash
merchandise, prizes, toys, gift certificates, or novelties, each of which has a wholesale
value of not more than five dollars ($5). This subsection shall not apply to any game or device
classified by the United States government as requiring a federal gaming tax stamp under applicable
provisions of the Internal Revenue Code. (b) Any person who gives to any other person money
or anything of value for free replays on coin-operated...
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16-16B-2.1
Section 16-16B-2.1 Wireless infrastructure and mobile digital computing devices; application
for funds; implementation plan. (a)(1) Contingent on funding, during the 2016-2017 school
year, local school systems may begin installing sufficient, high-quality standards-based broadband
WiFi infrastructure and, where possible, mobile digital devices to enable access to digital
instructional materials and, to the extent practicable, textbooks in electronic format. (2)
In order to accomplish subdivision (1), the following priorities are established: a. Wireless
infrastructure: The first priority for the expenditure of Alabama Ahead Act funds is the establishment
of a high-quality, standards-based wireless local area network (WLAN) infrastructure capable
of providing all teachers and students with sufficient WiFi broadband access in all classrooms
and common areas of schools, where feasible as described in WIRED. b. Standards: Local school
systems shall use applicable funds to install wireless...
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16-6B-2.1
Section 16-6B-2.1 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2016 REGULAR SESSION,
EFFECTIVE APRIL 11, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a)(1) Contingent on
funding, during the 2016-2017 school year, local school systems may begin installing sufficient,
high-quality standards-based broadband WiFi infrastructure and, where possible, mobile digital
devices to enable access to digital instructional materials and, to the extent practicable,
textbooks in electronic format. (2) In order to accomplish subdivision (1), the following
priorities are established: a. Wireless infrastructure: The first priority for the expenditure
of Alabama Ahead Act funds is the establishment of a high-quality, standards-based wireless
local area network (WLAN) infrastructure capable of providing all teachers and students with
sufficient WiFi broadband access in all classrooms and common areas of schools, where feasible
as described in WIRED. b. Standards: Local school systems...
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