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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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40-27-1
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,...
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40-25-9
Section 40-25-9 Procedure when goods are confiscated. In all cases of seizure of any goods,
wares, merchandise, or other property hereafter made as being subject to forfeiture under
provisions of this article: (1) The officer or person making the seizure shall cause a list
containing a particular description of the goods, wares, merchandise or other property seized
to be prepared in duplicate. The list shall be properly attested by the officer. (2) The Department
of Revenue shall then proceed to post a notice for three weeks on its web site describing
the articles and stating the time and place and cause of their seizure and requiring any person
claiming them to appear and make such claim in writing within 30 days from the date of the
first posting of such notice. (3) Any person claiming the goods, wares or merchandise or other
property so seized as contraband within the time specified in the notice may file with the
Department of Revenue a claim in writing, stating the person's...
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40-12-179
Section 40-12-179 Warehouses and yards. Each person operating a warehouse or yard for the storage
of goods, wares, or merchandise for hire shall pay an annual license tax to the state of $25;
where such warehouseman also acts as a distributing agent and forwards and distributes the
goods stored in such warehouse and charges for such service, he shall pay an additional license
tax of $100. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §616.)...
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40-12-310
Section 40-12-310 "Store" defined; construction. The term "store" as used
in this article shall be construed to mean and include any store or stores or any mercantile
establishment or establishments which are owned, operated, maintained, controlled or for which
the buying is done by the same person, firm, corporation, copartnership, or association, either
domestic or foreign, in which goods, wares or merchandise of any kind are sold, either at
retail or wholesale. The term "store" as used in this article shall not be construed
to mean or include any place of business at which the principal business conducted is that
of selling or distributing petroleum products or ice, where the amount kept in any store is
less than 4,000 pounds at any one time. Two or more stores or mercantile establishments shall,
for the purpose of this article, be treated as being under a single or common ownership, supervision
or management if directly or indirectly owned or controlled by a single person or any...
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40-12-101
Section 40-12-101 Fire, closing out, etc., sales. Each person, other than the original bona
fide owners, selling goods, wares, or merchandise as an insurance, bankruptcy, mortgage, insolvent,
assignee's, executor's, administrator's, receiver's, trustee's, removal, or closing out sale,
or a sale of goods, wares, and merchandise damaged by fire, smoke, water, or otherwise, shall
pay a license tax of $100. The provisions of this section shall not apply to sheriffs, constables,
or other public or court officers or to any other persons acting under the license, discretion,
or authority of any court, state or federal, selling goods, wares, or merchandise in the course
of their official duties. (Acts 1935, No. 194, p. 256; Code 1940, T. 51, §525.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-101.htm - 1K - Match Info - Similar pages
40-7-43
Section 40-7-43 Duties of assessor when he has reason to believe property may be removed or
otherwise escape taxation. When the tax assessor has reason to believe that any person whose
property has been or is due to be assessed for taxation, either for the current tax year or
any preceding year, has removed or is about to remove from the county, or that such person
is closing out or going out of business by selling or disposing of substantially all of his
personal property on which taxes would be due on the next following October 1, or where insolvency
is impending, or where goods, wares, or merchandise are advertised for sale at auction, bankrupt,
insolvent, assignment, or fire sale, or where goods, wares, or merchandise are to be sold
or advertised to be sold for the satisfying of creditors, he shall at once notify the tax
collector in writing, if the property has been assessed; and, if the property has not been
assessed, the assessor shall at once make an assessment against the same...
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8-13-1
Section 8-13-1 Definitions. Unless otherwise provided, the following words and phrases, when
used in this chapter, shall have the meanings respectively ascribed to them in this section:
(1) APPLICANT. Any person applying for a license under this chapter, including the principal,
if such person is the agent of another who is the true owner, notwithstanding whether that
other is an individual, partnership, association, firm, or corporation and notwithstanding
whether the name of the true owner appears on the application or not. (2) DISTRESS MERCHANDISE
SALE. Any offer to sell to the public or a sale to the public of goods, wares, or merchandise
on the implied or direct representation that such sale is being held other than in the ordinary
course of business and not otherwise defined herein. Without limiting the generality of the
above, "distress merchandise sales" shall include, but not be limited to, any sale
advertised either specifically or in substance to be any one of the following:...
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34-35-2
Section 34-35-2 Exemptions from chapter. (a) The provisions of this chapter shall not apply
to: (1) Civic and nonprofit organizations, wholesale sales to retail merchants by commercial
travelers or agents selling in the usual course of business; (2) Wholesale trade shows or
conventions; (3) Sales of goods, wares, services, or merchandise by sample catalogue or brochure
for future delivery; (4) Fairs and convention center activities conducted primarily for amusement
or entertainment; (5) Any general sale, fair, auction, or bazaar sponsored by a church or
religious organization; (6) Garage sales held on premises devoted to residential use; (7)
Sales of crafts or items made by hand or sold or offered for sale by the person making the
crafts or items; (8) Duly licensed flea markets operating from a fixed location; (9) Sales
of agricultural products, except nursery products and foliage plants; or (10) Sample sales
made by a seller at residential premises under an invitation issued by the...
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8-13-9
Section 8-13-9 License - When probate judge to issue license. A license shall be issued to
an applicant when the probate judge to whom the application for a going out of business sale
or distress merchandise sale is made is satisfied after investigation and public hearing that:
(1) The applicant intends to discontinue his business at the location designated in the application
on the date specified therein if such sale is a going out of business sale; (2) The applicant's
inventory, on hand and on order, is not out of proportion to the stock normally carried by
such applicant; (3) The applicant has not purchased or otherwise acquired goods, wares, or
merchandise for the purpose of conducting a going out of business sale or distress merchandise
sale; (4) The goods, wares, or merchandise to be offered for sale are those of a bona fide
merchant of the State of Alabama; (5) No misrepresentation of the goods to be sold has been
made or will be practiced; and (6) The applicant has complied...
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