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45-41-244.62
Section 45-41-244.62 Sales tax on certain automotive vehicles, truck trailers, etc. The governing
body of the county is hereby authorized to levy and impose in the county, in addition to all
other taxes of every kind now imposed by law, a sales tax on the sale of any automotive vehicle,
truck trailer, semitrailer, or house trailer required to be registered or licensed with the
judge of probate of the county and purchased other than at wholesale in the county from any
person, firm, or corporation which is not a licensed dealer engaged in selling automotive
vehicles, truck trailers, semitrailers, or house trailers, as follows: Upon every person,
firm, or corporation purchasing other than at wholesale within the county any automotive vehicle,
truck trailer, semitrailer, or house trailer required to be registered or licensed with the
judge of probate of the county from any person, firm, or corporation which is not a licensed
dealer engaged in selling automotive vehicles, truck trailers,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.62.htm - 1K - Match Info - Similar pages
45-40-245.60
Section 45-40-245.60 Reduction of tax on automotive vehicles and trucks. (a) Any other law
to the contrary notwithstanding, the amount of sales tax levied and imposed in Lawrence County
upon every person, firm, or corporation engaged or continuing within the county in the business
of selling at retail any automotive vehicle or truck is reduced by one half of one percent
of the gross proceeds of sale of the item. This reduced tax rate on these items is in lieu
of any prior rate or rates provided by law. Existing law relating to calculating the tax on
a trade-in remains applicable. (b) Any other law to the contrary notwithstanding, the amount
of excise tax on the storage, use, or consumption of property in Lawrence County levied and
imposed on the storage, use, or consumption in the county of any automotive vehicle or truck
purchased at retail for storage, use, or other consumption in the county is reduced by one
half of one percent of the sales price of such item. This reduced tax rate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.60.htm - 1K - Match Info - Similar pages
45-24-243.02
Section 45-24-243.02 Levy of tax. (a)(l) Except as provided in subsection (b), the County Commission
of Dallas County may levy, in addition to all other taxes, including, but not limited to,
municipal gross receipts license taxes, a one percent privilege license tax against gross
sales or gross receipts. (b) The rate of tax applicable to machines (manufacturing rate) used
in mining, quarrying, compounding, processing, and manufacturing of tangible personal property
shall be three quarters of one percent. The rate of tax applicable to any automotive vehicle
or truck trailer, semitrailer, or house trailer, or mobile home setup materials and supplies
(automotive rate) shall be one quarter of one percent. The rate of tax applicable to any machinery
or equipment which is used in planting, cultivating, and harvesting farm products, or used
in connection with the production of agricultural produce or products, livestock, or poultry
on farms, and the parts of such machines, machinery, or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-243.02.htm - 1K - Match Info - Similar pages
40-22-1
Section 40-22-1 Deeds, bills of sale, etc. (a) Except as set out in subsection (b), no deed,
bill of sale, or other instrument of like character which conveys any real or personal property
within this state or which conveys any interest in any such property shall be received for
record unless the privilege or license tax is paid prior to the instrument being offered for
record as provided in subsection (c). (b) No privilege or license tax shall be required for
any of the following: (1) The transfer of mortgages on real or personal property within this
state upon which the mortgage tax has been paid. (2) Deeds or instruments executed for a nominal
consideration for the purpose of perfecting the title to real estate. (3) The re-recordation
of corrected mortgages, deeds, or instruments executed for the purpose of perfecting the title
to real or personal property, specifically, but not limited to, corrections of maturity dates
thereof, and deeds and other instruments or conveyances,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-22-1.htm - 9K - Match Info - Similar pages
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
45-2-244.181
Section 45-2-244.181 Levy of tax. There is levied, in addition to all privilege license taxes
of every kind now or hereinafter imposed by law, which shall be collected as herein provided,
a privilege or license tax on each person engaging or continuing within the county in the
business of leasing or renting tangible personal property, and such tax shall be in the amounts
to be determined by the application of the rates against gross proceeds as follows: At a rate
up to four percent set by a resolution of the county commission of the gross proceeds derived
by the lessor or renter from the lease or rental of tangible personal property, provided the
privilege or license tax on each person engaging or continuing within this county in the business
of leasing or renting any automotive vehicle or truck trailer, semi-trailer, or manufactured
home shall be at the rate up to one and three-fourths percent of the gross proceeds derived
by the lessor from the lease or rental of such automotive...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.181.htm - 1K - Match Info - Similar pages
45-20-242.80
Section 45-20-242.80 Vehicle use tax. (a) The Covington County Tax Collector or county tax
collecting official shall collect any applicable municipal and/or county use tax authorized
by general or local law for the local taxing jurisdiction in which the purchaser resides,
or, if a business, the business location, on any automotive vehicle, truck trailer, trailer,
semitrailer, travel trailer, or house trailer purchased from dealers doing business outside
the State of Alabama and from licensed Alabama dealers where municipal and county sales taxes
were not collected at the time of purchase. (b) Any law to the contrary notwithstanding, the
county tax collector or county tax collecting official shall remit all county and municipal
use tax receipts collected hereunder directly to the appropriate county or municipal tax recipient
as otherwise provided by law. (Act 88-750, p. 159, ยงยง1, 2.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.80.htm - 1K - Match Info - Similar pages
40-20-2
Section 40-20-2 Levy and amount of tax upon business of producing or severing oil or gas from
soil, etc., generally. (a)(1) There is hereby levied, to be collected hereafter, as herein
provided, annual privilege taxes upon every person engaging or continuing to engage within
the State of Alabama in the business of producing or severing oil or gas, as defined herein,
from the soil or the waters, or from beneath the soil or the waters, of the state for sale,
transport, storage, profit, or for use. The amount of such tax shall be measured at the rate
of eight percent of the gross value of the oil or gas at the point of production except as
provided in subsequent subdivisions of this subsection. Provided, however, that the tax on
offshore production, produced from depths greater than 8,000 feet below mean sea level, shall
not be computed as a percentage of gross value at the point of production, as provided in
this article, but shall be computed as a percentage of gross proceeds, as...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-20-2.htm - 8K - Match Info - Similar pages
28-7-16
Section 28-7-16 Tax on sale of table wine; disposition of proceeds. (a) Levy. There is hereby
levied in addition to the license taxes provided for by this chapter and municipal and county
license taxes and in addition to any marked-up price made by the board on wine sold by the
board a privilege or excise tax measured by and graduated in accordance with the volume of
sales of table wine containing not more than sixteen and one-half percent alcohol by volume
and shall be an amount equal to forty-five cents ($.45) per liter of table wine containing
not more than sixteen and one-half percent alcohol by volume sold to the wholesale licensee
or board, to be collected from the purchaser by the board or by a licensed retailer. (b) Collection,
Monthly Return, Remittance, Right to Examine Books and Records. (1) The tax levied by subsection
(a) shall be added to the sales price of all table wine containing not more than sixteen and
one-half percent alcohol by volume sold and shall be collected...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/28-7-16.htm - 10K - Match Info - Similar pages
45-22-243.92
Section 45-22-243.92 Levy of use tax. (a) Excise taxes on the storage, use, or other consumption
of property in the county are imposed as hereinafter provided in this section. (1) An excise
tax is levied and imposed on the storage, use, or other consumption in the county of tangible
personal property purchased at retail, on or after June 1, 1975, for storage, use, or other
consumption in the county on or after June 1, 1975, at the rate of one percent of the sale
price of such property (regardless of whether the retailer is or is not engaged in business
in the county or in the state), except as provided in subdivisions (2), (3), and (4). (2)
An excise tax is levied and imposed on the storage, use, or other consumption in the county
of any machines or machinery used in the mining, quarrying, compounding, processing, and manufacturing
of tangible personal property, (including parts of such machines or machinery and attachments
and replacements therefor, which are made or manufactured for...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.92.htm - 5K - Match Info - Similar pages
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