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32-9-22
Section 32-9-22 Exemptions - Generally. (a) There shall be exempt from the provisions of this
article trucks, semitrailer trucks, or trailers owned by the United States, or any agency
thereof, the State of Alabama, or any county or city, or incorporated town; nor shall the
provisions of this article apply to implements of husbandry temporarily propelled or moved
upon the highways; nor shall the provisions of this article apply to trucks, semitrailer trucks,
or trailers used exclusively for carrying 50 bales or less of cotton. (b) If any truck, semitrailer
truck, or trailer shall be licensed by any city or incorporated town and the registration
plate or plates issued as evidence of the license shall be conspicuously exhibited on the
truck, semitrailer truck, or trailer, in the manner required by law, the provisions of this
article shall not apply to the operation of such vehicles within the limits of the municipality
or within the police jurisdiction thereof; provided, that...
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32-9-20
Section 32-9-20 Schedule of restrictions. (a) It shall be unlawful for any person to drive
or move on any highway in this state any vehicle or vehicles of a size or weight except in
accordance with the following: (1) WIDTH. Vehicles and combinations of vehicles, operating
on highways with traffic lanes 12 feet or more in width, shall not exceed a total outside
width, including any load thereon, of 102 inches, exclusive of mirrors or other safety devices
approved by the Department of Transportation. The Director of Transportation may, in his or
her discretion, designate other public highways for use by vehicles and loads with total outside
widths not exceeding 102 inches, otherwise; vehicles and combinations of vehicles, operating
on highways with traffic lanes less than 12 feet in width, shall not exceed a total outside
width, including any load thereon, of 96 inches, exclusive of mirrors or other safety devices
approved by the Department of Transportation. No passenger vehicle shall...
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40-12-222
Section 40-12-222 Levy and amount of tax. (a) In addition to all other taxes now imposed by
law, there is hereby levied and shall be collected as herein provided a privilege or license
tax on each person engaging or continuing within this state in the business of leasing or
renting tangible personal property at the rate of four percent of the gross proceeds derived
by the lessor from the lease or rental of tangible personal property; provided, that the privilege
or license tax on each person engaging or continuing within this state in the business of
leasing or renting any automotive vehicle or truck trailer, semitrailer, or house trailer
shall be at the rate of one and one-half percent of the gross proceeds derived by the lessor
from the lease or rental of such automotive vehicle or truck trailer, semitrailer, or house
trailer; provided further, that the tax levied in this article shall not apply to any leasing
or rental, as lessor, by the state, or any municipality or county in the...
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40-12-258
Section 40-12-258 Reregistration of certain stored motor vehicles; placement of license tags.
(a) Except for vehicles provided for in subsections (b) and (c), an individual reregistering
a motor vehicle that has been stored in this state and not used or operated on the public
highways of this state shall pay the annual license taxes and registration fees on the vehicle.
The license taxes and registration fees associated with the reregistering of motor vehicles
shall not be prorated. (b) The owners of motor vehicles commonly known as self-propelled campers
or house cars, when stored in this state and not used or operated on the public highways of
this state, upon reregistering, shall pay license taxes and registration fees on a monthly
prorated basis. (c) The owners of farm trucks and farm truck tractors and vintage vehicles,
without regard to subdivision (2) of subsection (c) of Section 40-12-290, when stored in this
state and not used or operated on the public highways of this state,...
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45-39-245.01
Section 45-39-245.01 Excise tax - Outside City of Florence. (a) In Lauderdale County, Alabama,
outside the city limits of Florence, an excise tax is hereby imposed on the storage, use,
or other consumption in Lauderdale County, Alabama, outside the city limits of Florence, 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 after September
26, 1975, for storage, use, or other consumption in Lauderdale County, Alabama, outside the
city limits of Florence, at the rate of one percent of the sales price of such property, except
as provided in subsections (b), (c), and (d). (b) In Lauderdale County, Alabama, outside the
city limits of Florence, an excise tax is hereby imposed on the storage, use, or other consumption
in Lauderdale County, Alabama, outside the city limits of Florence,...
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32-5-240
Section 32-5-240 Required lighting equipment and illuminating devices of vehicles. (a) When
lighted headlamps required. (1) Every vehicle upon a highway within this state, except a parked
vehicle, which shall be subject to Section 32-5-244, shall display lighted lamps and illuminating
devices required by this section for different classes of vehicles at the following times:
a. From a half hour after sunset to a half hour before sunrise. b. At any time when the windshield
wipers of the vehicle are in use because of rain, sleet, or snow, except when the use is intermittent
because of misting rain, sleet, or snow. c. At any time when there is not sufficient light
to render clearly discernible persons and vehicles on the highway at a distance of 500 feet.
(2) Notwithstanding subdivision (1), whenever motor vehicles or other vehicles are operated
in combination during a time that lamps and illuminating devices are required to be lighted,
any lamp, other than a tail lamp, that, by reason of...
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45-39-245
Section 45-39-245 Privilege or license tax - Outside City of Florence. In Lauderdale County,
Alabama, outside the city limits of Florence, there is hereby levied, 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 against the person on account of the business activities and in the amount
to be determined by the application of rates against gross sales, or gross receipts, as the
case may be, as follows: (1) Upon every person, firm, or corporation, engaged, or continuing
within Lauderdale County, Alabama, outside the city limits of Florence, in 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 evidences of debts or
stocks, nor sale or sales of material and supplies to any person for use in fulfilling contract
for the painting, repair, or reconditioning of vessels, barges, ships,...
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40-12-223
Section 40-12-223 Exemptions. There are exempted from the computation of the amount of the
tax levied, assessed or payable under this article the following: (1) The gross proceeds accruing
from the leasing or rental of a film or films to a lessee who charges, or proposes to charge,
admission for viewing the said film or films; (2) The gross proceeds accruing from any charge
in respect to 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 of 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 said property
for the purpose of leasing or renting to another the same...
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40-12-240
Section 40-12-240 Definitions. (a) For the purpose of this article, the following terms shall
have the respective meanings ascribed by this section: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) ESTABLISHED PLACE OF BUSINESS. A place actually occupied either continuously
or at regular periods at or from which a business or a part thereof is transacted. (3) FARM
TRACTOR. Every motor vehicle designed and used primarily as a farm implement for drawing plows,
mowing machines, and other implements designed and used for agricultural purposes and only
incidentally moved upon public highways. (4) FARMER. An individual, partnership, cooperative
corporation, or other entity actively engaged in agriculture or agricultural activities as
the same are circumscribed and defined in paragraphs a. and b. of Section 41-14-51(1). (5)
FLEET. A group of similarly classified fleet vehicles comprised of 50 or more units or other
amount as prescribed by the department. (6) FLEET OPERATOR. A person,...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, 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 against the person on account of the business
activities and in the amount to be determined by the application of rates against gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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