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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...
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40-12-224
Section 40-12-224 Collection of tax. The provisions of this article shall
be administered and the tax herein levied shall be collected in accordance with the procedures
set forth in Article 1 of Chapter 23 of this title for
administering and collecting the tax therein levied, and for such purposes there are hereby
incorporated into this article by reference the provisions of Sections 40-23-7
through 40-23-12, Section 40-23-25, Section 40-23-27
and Sections 40-23-30 and 40-23-31, together with the definitions
applicable to said sections contained in Section 40-23-1; provided, that
wherever in the said provisions the term "gross proceeds of sales" or "gross
receipts" shall appear, the same for the purposes of this article shall be construed
to mean "gross proceeds" as defined in this article; provided further, that
a sale of tangible personal property to any person engaging in the business of leasing or
renting such tangible personal property to others, if such tangible personal property...
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40-23-60
Section 40-23-60 Definitions. For the purpose of this article, the following
terms shall have the respective meanings ascribed to them in this section: (1) PERSON
or COMPANY. Any individual, firm, company, partnership, association, corporation, receiver
or 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) WHOLESALE SALE or SALE AT WHOLESALE.
Any one of the following: a. A sale of tangible personal property by wholesaler 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. b. A sale of tangible personal
property or products, including iron ore, and including the furnished container and label
of such...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale
and Distributor Reporting Advisory Group. (a) This article shall establish the Wholesale
to Retail Accountability Program or "WRAP". (b) For the purpose of this article,
the following words shall have the following meanings: (1) DEPARTMENT. The State Department
of Revenue. (2) LICENSED BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama
Alcoholic Beverage Control Board, selling or distributing beer or wine in this state. (3)
PERSON. Any individual, firm, partnership, association, corporation, limited liability company,
receiver, trustee, or any other entity. (4) RETAILER. A person or group of persons that have
a relationship with each other as defined in Section 267(b) of the federal Internal Revenue
Code whose primary business is the sale of tangible personal property at retail, including
supporting operations such as warehousing, shipping, and storage of product, and who holds
a...
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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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40-13-53
state provided such minerals are not transported on public roads in Alabama. Records relating
to minerals purchased for use outside the state, including method of delivery, shall be available
for verification and audit purposes to the department and the department shall make the records
available to the county commission of the county from which the materials were severed upon
request of the county commission. (c) Notwithstanding the provisions of subsection (b), or
any other provisions in this article to the contrary: (1) Any severed material
severed from the earth by an operator or producer and moved from one place to another on the
same site, or transported to another site owned by the same operator or producer shall not
be considered a severance thereof for purposes of taxation. (2) Any severed materials or any
other kind of material when severed and used for fill by an operator, producer, or any other
person, whether from the same construction site, job site, borrow pit, or any...
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45-39-245.02
for the purpose of this subdivision shall be the gross proceeds of sales of such business.
(7) The tax levied in this section shall be subject to all the exemptions, definitions, proceedings,
rules, regulations, requirements, provisions, penalties, fines, punishments, and deductions
set out in Act 100, adopted by the 1959 Second Special Session of the Legislature
of Alabama, approved August 18, 1959, entitled "An Act to raise revenue;
levying a privilege or license tax against persons on account of certain business activities;
prescribing the rate thereof and exemptions therefrom; superseding Article 10
of Chapter 20, Title 51, Code of Alabama, 1940, as amended
and supplemented", as amended, except where inapplicable or where herein otherwise provided,
all of which are adopted and made a part hereof by reference, including the provisions for
the enforcement and collection thereof. (Acts 1949, No. 296, p. 426, §3; Acts 1959,
No. 470, p. 1165, §3; Acts 1975, No. 548, p. 1204, §3.)...
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45-39-245
for the purpose of this subdivision shall be the gross proceeds of sales of such business.
(7) The tax levied in this section shall be subject to all the exemptions, definitions, proceedings,
rules, regulations, requirements, provisions, penalties, fines, punishments, and deductions
set out in Act 100, adopted by the 1959 Second Special Session of the Legislature
of Alabama, approved August 18, 1959, entitled "An Act to raise revenue;
levying a privilege or license tax against persons on account of certain business activities;
prescribing the rate thereof and exemptions therefrom; superseding Article 10
of Chapter 20, Title 51, Code of Alabama, 1940, as amended
and supplemented", as amended, except where inapplicable or where herein otherwise provided,
all of which are adopted and made a part hereof by reference, including the provisions for
the enforcement and collection thereof. (Acts 1949, No. 296, p. 426, §1; Acts
1959, No. 470, p. 1165, §1; Acts 1975, No. 548, p. 1204,
§1.)...
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45-20-242.51
purchased at retail shall be liable for the tax imposed, and the liability shall not be extinguished
until the tax has been paid by such person; provided, however, that a receipt from a registered
seller given to the purchaser of any property to be used, stored, or consumed in Covington
County shall be sufficient to relieve the purchaser from further liability for the tax to
which such receipt may refer. The term "registered seller" means the person registered
with the State Department of Revenue pursuant to the state sales tax statutes. The term "state
sales tax statutes" means Chapter 23 of Title 40, which levies
a retail sales tax for state purposes and the incidence and collection of the tax imposed
therein. The term "state use tax statutes" means Article 2 of Chapter
23, Title 40. (c) For the purpose of this subpart, the location of the
place of business of the seller shall determine the liability of the seller for the tax levied
under the subpart. (Act 82-55, p. 67, §3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.51.htm - 7K - Match Info - Similar pages
45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section
have the meanings respectively ascribed to them in Article 1 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) STATE SALES TAX STATUTES.
Article 1 of Chapter 23 of Title 40, which levies
a retail sales tax for state purposes, and includes all statutes, heretofore enacted, which
expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to
affect, the administration of Article 1 and the incidence and collection of
the tax imposed...
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