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16-46-3
Section 16-46-3 Exemptions from chapter; records of private postsecondary institutions ceasing
operations. (a) This chapter shall not apply to any school offering instruction in grades
K-12, or any combination thereof, including any person in regard to the operation of such
K-12 school. (b) This chapter shall not apply to any of the following private postsecondary
institutions, including any person in regard to the operation of such private postsecondary
institution: (1) Schools operated on a nonprofit basis offering only courses or programs of
study which do not lead to an associate or baccalaureate degree and are limited in nature
to the performance of or preparation for the ministry of any established church, denomination,
or religion. (2) Courses conducted by employers exclusively for their employees and courses
conducted by labor unions exclusively for their members. (3) Schools, colleges, and universities
principally operated and supported by the State of Alabama or its political...
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45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to Covington
County. (b) All words, terms, and phrases as defined in Sections 40-23-60, 40-23-61, 40-23-62,
and 40-23-63, providing for the levy of a state use tax shall wherever used in this section,
have the same meanings respectively ascribed to them, in those sections except where the context
herein clearly indicates a different meaning. In addition, the following words, terms, and
phrases where used in this section shall have the following respective meanings except where
the context clearly indicates a different meaning: (1) COUNTY. Covington County. (2) COUNTY
COMMISSION. Covington County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX.
The tax imposed by the use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include all statutes, including
amendments to those sections which expressly set forth any...
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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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40-27-1
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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41-7A-46
Section 41-7A-46 Tax exemptions - Application; issuance of certificates; reporting requirements.
(a) A qualified production company that intends to produce all or any part of a qualified
production project in Alabama and desires to be exempted from the payment of state sales,
use, and lodging taxes levied pursuant to Sections 40-23-2, 40-23-61, and 40-26-1, respectively,
shall provide an estimate of total expenditures expected to be made in Alabama in connection
with the production project. The estimate of expenditures shall be filed with the office before
the commencement of the project in Alabama. (b) At the time the qualified production company
provides the estimate of expenditures to the department, it also shall designate a member
or representative of the company to work with the office and the department on reporting of
expenditures and other information necessary to take advantage of the sales, use, and lodging
tax exemptions afforded by this article. (c)(1) An application for...
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41-23-85
Section 41-23-85 Functions of board and division. (a) The board shall exercise authority with
respect to all matters pertaining to the acceptance and adoption, and implementation of the
Alabama Energy and Residential Codes by the State of Alabama. In so doing, the board may perform
any of the following functions: (1) Review, amend, and adopt the Alabama Energy and Residential
Codes. The board shall consider updates and changes to the codes referenced herein no less
than two years after the date of publication of the most recent version of the codes. (2)
Evaluate, assess, advise, and counsel the division and the units of local government, on residential
energy codes and the impact of those codes upon the economy and the environment. (3) Solicit
and enlist the cooperation of all appropriate private-sector and community-based organizations
to implement the purpose of this article. (4) Make recommendations to the division for the
enactment of additional legislation as it deems necessary...
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45-11-244.03
Section 45-11-244.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) On the storage, use,
or other consumption in the county 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, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the United States Coast Guard and licensed
by the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in...
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45-11-245.03
Section 45-11-245.03 Authorization of levy of use tax. (a) The governing body of the county
is hereby authorized to levy and impose excise taxes on the storage, use, or other consumption
of property in the county as hereinafter provided in this section: (1) On the storage, use,
or other consumption in the county 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, other watercraft and commercial fishing vessels
of over five tons load displacement as registered with the U.S. Coast Guard and licensed by
the State of Alabama Department of Conservation and Natural Resources, purchased at retail
on or after the effective date of such tax, for storage, use, or other consumption in the
county at the rate of one percent of the sales price of such property or the amount of tax
collected by the seller, whichever is greater, except as provided in subdivisions...
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45-42-243
Section 45-42-243 Levy of taxes paralleling state taxes. (a) In Limestone County there is hereby
levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, special county privilege or license taxes and excise taxes paralleling,
with like provisions in the county, such state taxes as are levied by the State of Alabama
by Act 100, 1959 Second Special Session (Acts 1959, p. 298), and Article 11 of Chapter 20
of Title 51 of the Code of Alabama of 1940, as the article had been last amended on September
1, 1959, and as it existed on that date, in an amount equal to 33 and one-third percent of
the state levy, as follows: (1) 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
the gross sales, or gross receipts, as the case may be, as follows: a. Upon every person,
firm, or corporation (not including the State of Alabama or the Alabama...
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45-29-90.10
Section 45-29-90.10 Levy of taxes; general fund. All revenues arising from this section shall
be deposited to the Tom Bevill Reservoir Management Area Authority general fund. This section
shall apply only to the Tom Bevill Reservoir Management Area. (1) There is hereby levied in
the incorporated area of the Tom Bevill Reservoir Management Area an additional two cent ($.02)
sales and use tax paralleling the state sales and use tax, as defined in Sections 40-23-1
to 40-23-5, inclusive, and 40-23-60 to 40-23-63, inclusive. The proceeds of the taxes provided
herein shall be collected by the State Department of Revenue. The department shall charge
the Tom Bevill Reservoir Management Area Authority for collecting the taxes in such amount
or percentage of total collections as may be agreed upon by the Commissioner of Revenue and
the Tom Bevill Reservoir Management Area Authority, but such charge shall not exceed five
percent of the total amount collected hereunder. All provisions of the state...
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