45-27-245.02
Section 45-27-245.02 Excise tax on storage, use, consumption of tangible personal property. (a) An excise tax is hereby imposed on the storage, use, or other consumption in Escambia County of tangible personal property (not including materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft of more the 50 tons burden) purchased at retail for storage, use, or other consumption in Escambia County, except as provided in subsections (b), (c), and (d), at the rate of one percent of the sales price of such property. (b) An excise tax is hereby imposed on the storage, use, or other consumption in Escambia County of any machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property purchased at retail at the rate of one-half percent of the sales price of any such machine; provided, that the term machine as herein used, shall include machinery which...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-27-245.02.htm - 4K - Match Info - Similar pages
45-38-71.01
Section 45-38-71.01 Sale or disposal of county property. (a) This section shall only apply in Lamar County. (b)(1) All contracts for the sale or disposal of real property, tangible personal property, equipment, or other items owned by or under the control of the county commission shall be let by free and open competitive sealed bids. The chair of the county commission shall certify to the description and condition of the property, shall give jurisdiction in writing for the disposal of the property, shall estimate the value of the property, and shall keep the certification as a part of the permanent record of the commission. Tangible personal property, equipment, or other items owned by or under the control of the county commission which have trade-in value may be offered as a credit against the cost of property purchased in accordance with the Alabama Competitive Bid Law. (2) Every proposal to make a sale covered by this section shall be publicly advertised for four consecutive weeks...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-38-71.01.htm - 3K - Match Info - Similar pages
35-8B-1
Section 35-8B-1 Definitions; sale of alcoholic beverages. (a) "Community development district" shall mean a private residential development that: (1) Is a size of at least 250 acres of contiguous land area; (2) has at least 100 residential sites, platted and recorded in the probate office of the county as a residential subdivision; (3) has streets that were or will be built with private funds; (4) has a social club with: (i) an 18-hole golf course of regulation size; (ii) a restaurant or eatery used exclusively for the purpose of preparing and serving meals, with a seating capacity of at least 60 patrons; (iii) social club memberships with at least 100 paid-up members who have paid a membership initiation fee of not less than two hundred fifty dollars ($250) per membership; (iv) membership policies whereby membership is not denied or impacted by an applicant's race, color, creed, religion, or national origin; and (v) a full-time management staff for the social activities of the club,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/35-8B-1.htm - 14K - Match Info - Similar pages
40-23-4.3
Section 40-23-4.3 Exemption form for certain agricultural purposes. In connection with the purchases of tangible personal property described in subdivisions (2), (4), and (22) of subsection (a) of Section 40-23-4, and therefore exempt from taxation as therein provided, the filing by the purchaser at retail of such property with the seller of a certificate in substantially the following form shall relieve the seller of any obligation to collect tax under Chapter 23 of this title with respect to the sales described therein: Exemption Certification Respecting Fertilizers, Insecticides, Fungicides, and Seedlings The undersigned ___ (name) (address) ___, hereby certifies that the items of (SCS Farm number, if available) tangible personal property purchased by the undersigned on this date from ___ (itemized receipt attached) will be used (name of retailer) for the purposes described in subdivisions (2), (4), or (22) of...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-4.3.htm - 2K - Match Info - Similar pages
40-23-61
Section 40-23-61 Property taxed; persons liable. (a) An excise tax is hereby imposed on the storage, use or other consumption in this state 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 October 1, 1965, for storage, use or other consumption in this state at the rate of four percent of the sales price of such property or the amount of tax collected by the seller, whichever is greater; provided, however, when the seller follows the Department of Revenue's suggested use tax brackets and his records prove that his following said brackets resulted in a net undercollection of tax for the month, he may report...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-61.htm - 5K - Match Info - Similar pages
45-22-243.02
Section 45-22-243.02 Levy of use tax. (a) There is hereby levied and imposed an excise tax on the storage, use, or other consumption of property in Cullman County as hereinafter provided in this section: (1) An excise tax is hereby levied and imposed 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, and other watercraft of more than 50 tons burden) purchased at retail on or after the effective date of such tax, for the storage, use, or other consumption in the county on or after the effective date of such tax, at the rate of one percent of the sale price of such property, except as provided in subdivisions (2), (3), and (4); (2) An excise tax is hereby levied and imposed on the storage, use, or other consumption in the county of any machines used in mining, quarrying, compounding,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.02.htm - 6K - Match Info - Similar pages
45-39-245.03
Section 45-39-245.03 Excise tax - City of Florence. (a) In the City of Florence, Alabama, an excise tax is hereby imposed on the storage, use, or other consumption in the City of Florence, Alabama, 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, and other watercraft of more than 50 tons burden, purchased at retail after September 26, 1975, for storage, use, or other consumption in the City of Florence, Alabama, at the rate of one-half of one percent of the sales price of such property, except as provided in subsections (b), (c), and (d). (b) In the City of Florence, Alabama, an excise tax is hereby imposed on the storage, use, or other consumption in the City of Florence, Alabama, of any machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property, purchased at retail on or after September 26,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-39-245.03.htm - 6K - Match Info - Similar pages
40-18-86
Section 40-18-86 Sale or transfer of real property and associated tangible property by nonresidents. (a) As used in this section, the term nonresident of Alabama shall include individuals, trusts, partnerships, corporations, and unincorporated organizations. Any seller or transferor who meets all of the following conditions and who provides the buyer or transferee with an affidavit signed under oath swearing or affirming that all of the following conditions are met will be deemed a resident for purposes of this section: (1) The seller or transferor has filed Alabama income tax returns or appropriate extensions have been received for the two income tax years immediately preceding the year of sale. (2) The seller or transferor is in business in Alabama and will continue substantially the same business in Alabama after the sale or the seller or transferor has real property remaining in the state at the time of closing of equal or greater value than the withholding tax liability as...
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40-25A-1
Section 40-25A-1 Definitions. For the purposes of this chapter, the following terms shall have the respective meanings ascribed to them by this section: (1) PERSON. Individuals, firms, corporations, partnerships, companies, or other agencies, associations, incorporated or otherwise, singular or plural. (2) WHOLESALE SALE. A sale of tangible personal property by wholesalers to licensed retail merchants, jobbers, dealers, or other wholesalers for resale and does not include a sale by wholesalers to users or consumers, not for resale. (3) NET TAX PROCEEDS. The entire proceeds from the tax herein levied less cost of collection, refunds, grants and credits as may be authorized by law. (4) STATE. The State of Alabama. (5) DEPARTMENT. The Department of Revenue of the State of Alabama. (6) COMMISSIONER. The Commissioner of the Department of Revenue of the State of Alabama. (Acts 1980, No. 80-700, p. 1406, ยง1.)...
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41-16-123
Section 41-16-123 Provisions applicable to certain property held by division. This section shall apply only to that property that has been held by the division for a period of not less than 60 days from the date the property is first published in the list of surplus property, as set out in subsection (b) of Section 41-16-121, and not purchased by any eligible entity as set out in subsection (e) of Section 41-16-120 as follows: (1) All contracts made by or on behalf of the State of Alabama or a department, board, bureau, commission, institution, corporation, or agency thereof, of whatever nature for the sale or disposal of tangible personal property owned by the State of Alabama, other than the following: a. Alcoholic beverages. b. Products of the Alabama Institute for Deaf and Blind. c. Barter arrangements of the state prison system. d. Books. e. School supplies. f. Food. g. Property used in vocational projects. h. Livestock. i. Property owned by any state college or university,...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/41-16-123.htm - 9K - Match Info - Similar pages
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