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40-23-200
Section 40-23-200 Definitions. For purposes of this division, the following words or phrases
shall have the following meanings: (1) AGREEMENT. The Streamlined Sales and Use Tax Agreement.
(2) COMMISSION. The Alabama Streamlined Sales and Use Tax Commission created in this division
to develop, implement, and administer programs necessary to come into compliance with the
provisions of the Streamlined Sales and Use Tax Agreement. (3) COMMISSIONER. The Commissioner
of the Department of Revenue. (4) DEPARTMENT. The Department of Revenue. (5) SINGLE ENTITY
ADMINISTRATION. A program to provide state-level administration of state and local jurisdiction
sales and use tax in compliance with the provisions of the Streamlined Sales and Use Tax Agreement.
(6) STREAMLINED SALES AND USE TAX AGREEMENT. The multi-state agreement by that name or any
subsequent name the purpose of which is to simplify and modernize sales and use tax administration
in member states in order to reduce the burden of tax...
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45-28-91.03
Section 45-28-91.03 Tourism board tax exemption. The Etowah County Tourism Board established
by this part is exempt from any and all county and municipal ad valorem taxes and sales and
use taxes. (Act 2009-497, p. 917, §4.)...
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45-43-246.62
Section 45-43-246.62 Levy of tax; exemption. (a) The County Commission of Lowndes County shall
levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax authorized to be levied upon each person,
firm, or corporation engaged in the business of selling at retail machines used in mining,
quarrying, compounding, processing, and manufacturing of tangible personal property, and any
parts of such machines or any motor vehicle, truck trailer, semitrailer, or house trailer
shall be an amount determined by the county commission. Provided, however, when any used motor
vehicle, truck trailer, semitrailer, or house trailer is taken in trade, or in a series of
trades, as a credit or part payment on the sale of a new or used vehicle, the amount of the
tax determined by the county commission shall be paid on the net...
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45-43-246.82
Section 45-43-246.82 Levy of tax; exemption. (a) The County Commission of Lowndes County shall
levy, in addition to all other taxes, including, but not limited to, municipal gross receipts
license taxes, a one cent ($.01) privilege license tax against gross sales or gross receipts.
Notwithstanding the foregoing, the amount of the tax levied pursuant to this subpart 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,
and any parts of such machines or any motor vehicle, truck, truck trailer, semitrailer, or
house trailer shall be an amount determined by the county commission. Provided, however, when
any used motor vehicle, truck, truck trailer, semitrailer, or house trailer is taken in trade,
or in a series of trades, as a credit or part payment on the sale of a new or used vehicle,
the amount of the tax determined by the county commission shall be...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.82.htm - 1K - Match Info - Similar pages
10A-1-1.11
Section 10A-1-1.11 Law governing filing entities. (a) The law of this state governs the formation
and internal affairs of an entity if the entity's formation occurs when a certificate of formation
filed in accordance with Article 4 takes effect. (b) If the formation of an entity occurs
when a certificate of formation or similar instrument filed with a foreign governmental authority
takes effect, the laws of the state or other jurisdiction in which that foreign governmental
authority is located governs the formation and internal affairs of the entity, and the liability
of its members. (Act 2009-513, p. 967, §5.)...
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10A-1-1.12
Section 10A-1-1.12 Entities not formed by filing instrument. For entities other than general
partnerships, if the formation of an entity does not occur when a certificate of formation
or similar instrument filed with the filing officer, or with a foreign governmental authority
takes effect, the law governing the entity's formation and internal affairs is the law of
the entity's jurisdiction of formation. (Act 2009-513, p. 967, §5; Act 2018-125, §1; Act
2019-94, §2.)...
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40-23-2
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. There
is levied, in addition to all other taxes of every kind now imposed by law, and shall be collected
as herein provided, 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 gross sales,
or gross receipts, as the case may be, as follows: (1) Upon every person, firm, or corporation,
(including the State of Alabama and its Alcoholic Beverage Control Board in the sale of alcoholic
beverages of all kinds, the University of Alabama, Auburn University, and all other institutions
of higher learning in the state, whether the institutions be denominational, state, county,
or municipal institutions, any association or other agency or instrumentality of the institutions)
engaged or continuing within this state, in the business of selling at retail any tangible
personal property whatsoever, including...
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11-20-81
Section 11-20-81 Exemption from certain taxes. (a) An agriculture authority is exempt from
the payment of all state, county, and municipal sales and use taxes. (b) Any county or municipal
sales and use tax proceeds that are collected by an agriculture authority and remitted to
a local taxing authority shall be rebated by that local taxing authority to the agriculture
authority. (c) An agriculture authority is exempt from paying all state, county, and local
ad valorem taxes. (Act 2017-246, §12.)...
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11-3-11.3
Section 11-3-11.3 Collection of local taxes - Department of Revenue. (a) Counties may, upon
request of the county commission, engage the Department of Revenue to collect and administer
any county sales, use, rental, lodgings, tobacco, or other local taxes for which there is
a corresponding state levy. Subject to subsections (d) and (e) below, the department shall
collect and administer a county sales, use, rental, lodgings, tobacco, or other tax for which
there is a corresponding state levy on behalf of the requesting county. Any county sales,
use, rental, or lodgings tax levy administered and collected by the Department of Revenue
pursuant to this section, whether the levy is imposed pursuant to the authority of Section
40-12-4, or any general, special, or local act of the Legislature, shall parallel the corresponding
state tax levy, except for the rate of tax, and shall be subject to all definitions, exceptions,
exemptions, proceedings, requirements, provisions, rules, regulations,...
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12-5-12
Section 12-5-12 Study of applications for funds, grants, etc., from federal governmental agencies
or entities, direction of disbursement of funds, grants, etc.; designation of moneys previously
appropriated to certain state agencies as matching funds; application for federal funds, grants,
etc., and use of certain moneys as matching funds in connection therewith by circuit courts,
district courts, etc. (a) In connection with any federal legislation hereafter passed or presently
in force and effect, designed, directly or indirectly, to assist or aid in the administration
of justice, criminal or otherwise, or the improvement of courts and the judicial system, the
Administrative Director of Courts is authorized and empowered to study any and all applications
for funds and grants directed to his office from any federal governmental agency or entity
and the disbursement of such aid, assistance, subgrants, funds or money to any office or agency
of the judicial branch of state government and...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/12-5-12.htm - 2K - Match Info - Similar pages
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