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8-22-8
Section 8-22-8 Certain sales and transfer price differentials authorized. (a) It is not a violation
of this chapter if a difference exists between the transfer price or sales price of motor
fuel of like grade and quality and the price charged to a person who purchases for resale
at the same level of distribution, including any discounts, rebates, allowances, services,
facilities granted any of a supplier's own marketing operations in excess of those provided
to a person who purchases for resale at the same level of distribution, if the lower price
is due to a cost differential incurred because of a difference in shipping method, transportation,
marketing, sale or quantity, in which such motor fuel is sold. (b) It is not a violation of
this chapter if any price is established in good faith to meet an equally low price of a competitor
in the same market area on the same level of distribution selling the same or a similar product
of like grade and quality or is exempt under Section...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-27-1.htm - 42K - Match Info - Similar pages
8-22-13
Section 8-22-13 Competitive sales, etc. (a) Any wholesaler may advertise, offer to sell, or
sell motor fuel at a price made in good faith to meet the price of a competitor who is rendering
the same type service and is selling the same article at cost to the said competing wholesaler
as defined in this chapter. Any retailer may advertise, offer to sell, or sell motor fuel
at a price made in good faith to meet the price of a competitor who is selling the same article
at cost to the said competing retailer as defined in this chapter. The price of motor fuel
advertised, offered for sale, or sold under the exceptions specified in Section 8-22-12 shall
not be considered the price of a competitor and shall not be used as a basis for establishing
prices below cost, nor shall the price established at a bankrupt sale be considered the price
of a competitor within the purview of this section. (b) In the absence of proof of the actual
cost to the said competing wholesaler or the said competing...
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8-22-4
Section 8-22-4 Definitions. The following terms shall have the meanings ascribed to them in
this section unless otherwise stated and unless the context or subject matter clearly indicates
otherwise: (1) PERSON. Any person, firm, association, organization, partnership, business
trust, joint stock company, company, corporation, or legal entity. (2) MOTOR FUEL. Those products
upon which the state excise tax levied, or defined, in Sections 40-17-1 through 40-17-52 and
40-17-170, as amended, is imposed. (3) WHOLESALER. Includes any person qualified as a wholesaler
of motor fuel with the state Revenue Commissioner, and shall also mean and include any person,
other than a buying pool defined herein, wherever resident or located, who brings or causes
to be brought into this state motor fuel purchased directly from the manufacturer thereof.
(4) WHOLESALE DISTRIBUTION. Any person, or the act of any person, including any affiliate
of such person, in commerce within the state, who purchases motor...
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40-23-1
Section 40-23-1 Definitions; transactions considered or not considered sales. (a) For the purpose
of this division, the following terms shall have the respective meanings ascribed by this
section: (1) PERSON or COMPANY. Used interchangeably, includes any individual, firm, copartnership,
association, corporation, receiver, 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) TAX
YEAR or TAXABLE YEAR. The calendar year. (5) SALE or SALES. Installment and credit sales and
the exchange of properties as well as the sale thereof for money, every closed transaction
constituting a sale. Provided, however, a transaction shall not be closed or a sale completed
until the time and place when and where title is transferred by...
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40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f),
the tax imposed by this article shall be due and payable to the department monthly on or before
the 20th day of the month next succeeding each month during which the storage, use, or other
consumption of tangible personal property became taxable hereunder. (b) Every seller or person
engaged in making retail sales of tangible personal property for storage, use, or other consumption
in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily,
directly or indirectly, or through a subsidiary, or agent by whatever name called, an office,
place of distribution, sales, or sample room or place, warehouse or storage place, or other
place of business; (2) Qualifies to do business or registers with the state to collect the
tax levied by this chapter; (3) Employs or retains under contract any representative, agent,
salesman, canvasser, solicitor, or installer operating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages
40-23-4
Section 40-23-4 Exemptions. (a) There are exempted from the provisions of this division and
from the computation of the amount of the tax levied, assessed, or payable under this division
the following: (1) The gross proceeds of the sales of lubricating oil and gasoline as defined
in Sections 40-17-30 and 40-17-170 and the gross proceeds from those sales of lubricating
oil destined for out-of-state use which are transacted in a manner whereby an out-of-state
purchaser takes delivery of such oil at a distributor's plant within this state and transports
it out-of-state, which are otherwise taxed. (2) The gross proceeds of the sale, or sales,
of fertilizer when used for agricultural purposes. The word "fertilizer" shall not
be construed to include cottonseed meal, when not in combination with other materials. (3)
The gross proceeds of the sale, or sales, of seeds for planting purposes and baby chicks and
poults. Nothing herein shall be construed to exempt or exclude from the computation of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.htm - 34K - Match Info - Similar pages
8-22-10
Section 8-22-10 Below cost combined selling price of motor fuel and promotional gifts, etc.,
prohibited. In all advertisements, offers for sale or sales involving two or more items, at
least one of which items is motor fuel, at a combined price, and in all advertisements, offers
of sale, or sales, involving the giving of any gift or concession of any kind whatsoever (whether
it be coupons or otherwise), the wholesaler's or retailer's combined selling price shall not
be below the cost to the wholesaler or the cost to the retailer, respectively, of the total
of all motor fuel and other goods. (Acts 1984, No. 84-260, p. 433, §10; Act 2015-225, §1.)...
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8-22-15
Section 8-22-15 Determination of cost to wholesaler, etc. (a) In determining cost to the wholesaler
and cost to the retailer, the court of jurisdiction shall receive and consider as bearing
on the bona fides of such cost, evidence tending to show that any person complained against
under this chapter purchased the motor fuel involved in the complaint, at a fictitious price,
or upon terms, or in such a manner, or under such invoices, as to conceal the true costs,
discounts or terms of purchase, and shall also receive and consider as bearing on the bona
fides of such costs, evidence of the normal, customary and prevailing terms and discounts
in connection with other sales of a similar nature in the market area. (b) Where a cost survey
pursuant to recognized statistical and cost accounting practices has been made for a market
area in which a violation of this chapter is committed or charged, to determine and establish
on the basis of actual existing conditions the lowest cost to...
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8-22-9
Section 8-22-9 Unlawful acts generally. It shall be unlawful under this section: (1) For any
person engaged in commerce in this state to sell or offer to sell motor fuel at wholesale
or retail, as the case may be, where the effect is to injure competition. (2) For any person,
where the effect is to injure competition, to offer a rebate, to offer to give a rebate, to
offer a concession of any kind in connection with the sale of motor fuel. (3) For any retailer
to induce or attempt to induce or to procure or attempt to procure the purchase of motor fuel
at a price less than cost to wholesaler. Any person who violates any provision of this section
shall be subject to the provisions and penalties of this chapter. (Acts 1984, No. 84-260,
p. 433, §9.)...
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