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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...
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45-12-241.01
Section 45-12-241.01 Privilege license tax for mandatory solid waste disposal program. (a)
This section shall only apply to Choctaw County. (b) As used in this section, state sales
and use tax means the tax imposed by the state sales and use tax statutes, including, but
not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63 of the Code of Alabama 1975. (c) The County Commission of Choctaw County may
levy, in addition to all other taxes, a privilege license tax against gross sales in an amount
up to two cents which shall be exclusively for the operational fund of the county mandatory
solid waste disposal program. The gross proceeds of all sales which are presently exempt under
the state sales and use tax statutes are exempt from the tax authorized by this section. (d)
The tax levied by this section shall be collected by the State Department of Revenue, or such
other entity as determined by the county commission, at the same time and in...
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45-13-244
Section 45-13-244 Levy and collection of tax; use of funds for jail construction, operation,
etc., and for school purposes. (a) This section shall only apply to Clarke County. (b) As
used in this section, state sales and use tax means the tax imposed by the state sales and
use tax statutes, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4,
40-23-60, 40-23-61, 40-23-62, and 40-23-63. (c)(1) The County Commission of Clarke County
may levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person,
firm, or corporation engaged in the business of selling at retail machines used in mining,
quarrying, compounding, processing, and manufacturing of tangible personal property, farm
machinery, and any parts of such machines or any motor vehicle, truck...
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45-41-244.20
Section 45-41-244.20 Levy of taxes paralleling state sales and use taxes. There is hereby levied
in that part of Lee County outside the corporate limits of the Cities of Auburn, Opelika,
and Phenix City in addition to all other taxes now imposed by law special county privilege
license and excise taxes paralleling state sales and use taxes. In that part of Lee County
lying outside the corporate limits but within the police jurisdiction of the City of Phenix
City, such tax shall be levied in the manner and at one-half the rate of such tax in that
part of Lee County outside the corporate limits of Auburn and Opelika, in which latter area
the tax shall be levied in the manner and at the rates hereafter prescribed: (1) Upon every
person, firm, or corporation engaged or continuing within that part of Lee County outside
the police jurisdictions of the Cities of Auburn, Opelika, and Phenix City in the business
of selling at retail any tangible personal property whatsoever, including...
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9-11-56.3
Section 9-11-56.3 Public fishing pier license; saltwater pier fishing license; fees. (a) A
person, firm, or corporation that operates a fishing pier open to the general public in the
inside waters of the State of Alabama as defined by Rule 220-3-.04 of the Alabama Department
of Conservation and Natural Resources, may purchase a public fishing pier license to be issued
by the Marine Resources Division of the Department of Conservation and Natural Resources.
The fee for a public fishing pier license shall be one thousand dollars ($1,000) per year,
which fee shall be subject to adjustment as provided for in Section 9-11-69. Any law or regulation
to the contrary notwithstanding, a resident of the State of Alabama may fish from a licensed
public fishing pier in the inside waters of the State of Alabama without purchasing a fishing
license. A licensed public fishing pier shall be open to the general public. This section
shall not be construed to prohibit the operator of a licensed public...
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11-49B-22
Section 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax
provisions applicable; charge for collecting tax; voting. (a) The authority shall, subject
to a referendum in the counties it proposes to serve, levy, in addition to all other taxes,
including, but not limited to, municipal gross receipts license taxes, a 1/4 percent privilege
license tax against gross sales or gross receipts, provided, however, that the rate of such
tax on any person, firm, or corporation engaged in the type of business described in Section
40-23-2(4) shall be an amount equal to 1/32 percent of the gross proceeds from sales described
in such section. The gross receipts of any business and the gross proceeds of all sales which
are presently exempt under the state sales and use tax statutes are exempt from the tax authorized
by this chapter. (b) The tax levied by this chapter shall be collected by the State Department
of Revenue, the authority, the county, or by contract to a...
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16-46-1
Section 16-46-1 Definitions. For the purposes of this chapter, the following words shall have
the meanings respectively ascribed to them by this section: (1) ACADEMIC FRAUD. Courses offered
are insufficient in quality, content, or administration to achieve the stated or implied educational
objective. Persons offering such courses who know or reasonably should know that the courses
cannot achieve the stated or implied educational objective shall be considered to be involved
in academic fraud. (2) AGENT or REPRESENTATIVE. Salesperson who presents materials, sells
courses, or solicits students for enrollment of students in the state in person, by mail,
by correspondence, by telephone, online, by distance learning education, or by any other method
of advertising within the state. (3) COURSE. Any course, or portion of a plan or program of
instruction, whether conducted in person, by mail, by correspondence, online, by distance
learning education, or by any other method. (4) ECONOMIC FRAUD....
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32-20-2
Section 32-20-2 Definitions. For purposes of this chapter, the following terms shall have the
meanings respectively ascribed to them in this section, except where the context clearly indicates
a different meaning: (1) DEALER. A person licensed by the Alabama Manufactured Housing Commission
as a manufactured home retailer and engaged regularly in the business of buying, selling,
or exchanging manufactured homes in this state, and having an established place of business.
(2) DEPARTMENT. The Department of Revenue of this state. (3) DESIGNATED AGENT. Each judge
of probate, commissioner of licenses, director of revenue, or other county official in this
state authorized and required by law to issue motor vehicle license tags, unless otherwise
provided by law, who may perform his or her duties under this chapter personally or through
his or her deputies, or such other persons located in this state, as the department may designate.
The term shall also mean those dealers as herein defined who...
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32-8-2
Section 32-8-2 Definitions. For the purpose of this chapter, the following terms shall have
the meanings respectively ascribed to them in this section, except where the context clearly
indicates a different meaning: (1) CURRENT ADDRESS. A new address different from the address
shown on the application or on the certificate of title. The owner, within 30 days after the
address is changed from that shown on the application or on the certificate of title, shall
notify the department of the change of address in the manner prescribed by the department.
(2) DEALER. A person licensed as an automobile or motor vehicle dealer, or travel trailer
dealer and engaged regularly in the business of buying, selling, or exchanging motor vehicles,
trailers, semitrailers, trucks, tractors or other character of commercial or industrial motor
vehicles, or travel trailers in this state, and having in this state an established place
of business. (3) DEPARTMENT. The Department of Revenue of this state. (4)...
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40-25-5
Section 40-25-5 Discounts allowed for handling stamps; consignment of stamps. The Department
of Revenue is hereby authorized and directed to have prepared and distributed stamps suitable
for denoting the tax on all articles enumerated herein. Any person, firm, corporation, or
association of persons, other than the Department of Revenue, who sells tobacco tax stamps
not affixed to tobacco sold and delivered by them, whether the stamps be genuine or counterfeit,
shall be guilty of a felony and punishable as set out in Section 40-25-6. When wholesalers
or jobbers have qualified as such with the Department of Revenue, as provided in Section 40-25-16,
and desire to purchase stamps as prescribed herein for use on taxable tobaccos sold and delivered
by them, the Department of Revenue shall allow on such sales of tobacco tax stamps a discount
of 4.75 percent on the entire amount of the sale. Where wholesalers or jobbers are entitled
to purchase stamps at a discount as herein provided, instead...
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