|
40-12-220
purposes of this article, the following terms shall have the respective meanings ascribed by
this section: (1) BUSINESS. All activities engaged in, or caused to be engaged in, by any
person with the object of gain, profit, benefit, or advantage, either direct or indirect to
such person. (2) COMMISSIONER. The Commissioner of Revenue of the state. (3) DEPARTMENT. The
Department of Revenue of the state. (4) GROSS PROCEEDS. The value proceeding or accruing from
the leasing or rental of tangible personal property, including any license or privilege
taxes passed on to a lessee by a lessor, without any deduction on account of the cost of the
property so leased or rented, the cost of materials used, labor or service cost, interest
paid, or any other expense whatsoever, and without any deductions on account of loss, and
shall also include on the part of any person claiming exemption under subdivision (4) of Section
40-12-223 an amount equal to the amount of rental paid on any tangible personal...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-12-220.htm - 2K - Match Info - Similar pages
40-23-60
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 property or products,
to a manufacturer or compounder which enter into and become an ingredient or component part
of the tangible personal property or products which the manufacturer...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-60.htm - 11K - Match Info - Similar pages
45-8-241.60
user thereof of freight cars, oxygen, and acetylene tanks, and similar property, in respect
of which detention a demurrage or per diem charge is made against the user of such property,
shall not be deemed to constitute a transaction whereunder property is leased or rented to
another within the meaning of this subpart. (7) TANGIBLE PERSONAL PROPERTY. Personal
property which may be seen, weighed, measured, felt, or touched, or is in any other manner
perceptible to the senses. The term "tangible personal property" shall not
include stocks, bonds, notes, insurance, or other contracts, or securities. (8) MEDICAL EQUIPMENT.
Equipment used primarily for and essential to medical care for or to aid in the diagnosis,
cure, mitigation, or treatment of disease or injury affecting any structure or function
of the body. Such term shall include, but not be limited to, hospital beds, wheelchairs, walkers,
orthopedic appliances, and convalescent aids. (9) EXEMPT ORGANIZATION. Any organization exempt...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.60.htm - 3K - Match Info - Similar pages
45-9-243.40
user thereof of freight cars, oxygen and acetylene tanks, and similar property, in respect
of which detention a demurrage or per diem charge is made against the user of such property,
shall not be deemed to constitute a transaction whereunder property is leased or rented to
another within the meaning of this section. (6) TANGIBLE PERSONAL PROPERTY. Personal
property which may be seen, weighed, measured, felt, or touched, or is in any other manner
perceptible to the senses. The term "tangible personal property" shall not
include stocks, bonds, notes, insurance, or other contracts, or securities. (7) MEDICAL EQUIPMENT.
Equipment used primarily for and essential to medical care for or to aid in the diagnosis,
cure, mitigation, or treatment of disease or injury affecting any structure or function
of the body. Such term shall include, but not be limited to, hospital beds, wheelchairs, walkers,
orthopedic appliances, and convalescent aids. (8) EXEMPT ORGANIZATION. Any organization exempt...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages
40-2A-3
redelegations of authority, to perform the function described in the context. (7) DEPARTMENT
or DEPARTMENT OF REVENUE. The Alabama Department of Revenue. (8) GROSS RECEIPTS TAX IN THE
NATURE OF A SALES TAX. A privilege or license tax, imposed by a municipality or county, measured
by gross receipts or gross proceeds of sale and which: (i) was in effect on or before February
25, 1997, or is an amendment to a tax which was in effect on that date; (ii) is levied against
those selling tangible personal property at retail, those operating places of amusement
or entertainment, those making street deliveries, and those leasing or renting tangible personal
property; and (iii) is due and payable to a county or municipality monthly or quarterly. (9)
FINAL ASSESSMENT. The final notice of value, underpayment, or nonpayment of any tax administered
by the department. (10) INTEREST. That amount computed under Section 40-1-44, on any overpayment
or underpayment of tax or under Section 40-2A-18 on a...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-2A-3.htm - 8K - Match Info - Similar pages
40-18-31.2
the nearest one thousand dollars ($1,000). As used in this subsection, Consumer Price Index
means the Consumer Price Index for All Urban Consumers (CPI-U) available from the Bureau of
Labor Statistics of the United States Department of Labor. (2) Any adjustment shall apply
to tax periods that begin after the adjustment is made. (d) Property, payroll, and sales are
defined as follows: (1) Property counting toward the threshold is the average value of the
taxpayer's real property and tangible personal property owned or rented and used in
this state during the tax period. Property owned by the taxpayer is valued at its original
cost basis. Property rented by the taxpayer is valued at eight times the net annual rental
rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual
rental rate received by the taxpayer from sub-rentals. The average value of property shall
be determined by averaging the values at the beginning and ending of the tax period; but the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-18-31.2.htm - 7K - Match Info - Similar pages
37-11A-1
by the Governor, or upon its otherwise becoming a law, and when the State of Mississippi ratifies
the compact. Article III. For purposes of this compact, the following terms shall have the
following meanings: (1) Person means an individual, a corporation, a partnership, or any other
entity. (2) Railroad means a common carrier by railroad as defined in Section 1(3) of Part
I of the Interstate Commerce Act [codified as 49 U.S.C. §1(3)]. (3) Railroad properties and
facilities mean any real or personal property or interest in property which is owned,
leased, or otherwise controlled by a railroad or other person, including, without limitation,
the authority, and which are used or are useful in rail transportation service, including,
without limiting the generality of the foregoing: a. Track, roadbed, and related structures,
including rail, ties, ballast, other track materials, grading, tunnels, bridges, trestles,
culverts, elevated structures, stations, office buildings used for operating...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/37-11A-1.htm - 33K - Match Info - Similar pages
45-2-244.180
Definitions. The following terms shall have the following meanings: (1) BUSINESS. All activities
engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit,
or advantage, either direct or indirect to such person. (2) COUNTY. Baldwin County, Alabama.
(3) EXEMPT ORGANIZATION. Any organization exempt from taxation under 26 U.S.C. §501, as in
effect from time to time. (4) GROSS PROCEEDS. The value proceeding or accruing from leasing
or renting tangible personal property, without any deduction on account of the cost
of the property so leased or rented, the cost of materials used, labor or service cost, interest
paid, or any other expenses whatsoever, and without any deduction on account of loss and shall
also include on the part of any person claiming an exemption under subdivision (4) of Section
45-2-244.182 an amount equal to the amount of rental paid on any tangible personal
property acquired under such exception and thereafter diverted to the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.180.htm - 2K - Match Info - Similar pages
40-25-2.1
the Department of Revenue of the State of Alabama. (3) DEPARTMENT. The Department of Revenue
of the State of Alabama. (4) NET TAX PROCEEDS. The entire proceeds from the tax herein levied
less costs of collection, refunds, grants, and credits as may be authorized by law. (5) PERSON.
Individuals, firms, corporations, partnerships, companies, or other agencies, associations,
incorporated or otherwise, singular or plural. (6) STATE. The State of Alabama. (7) WHOLESALE
SALE. A sale of tangible personal property by wholesalers to licensed retail merchants,
jobbers, dealers, or other wholesalers for resale and shall not include a sale by wholesalers
to users or consumers, not for resale. (b) There is hereby levied a tax upon all cigar wrappers
manufactured using tobacco sold at wholesale in this state or imported into this state for
use, consumption, or sale at retail. The tax shall be levied upon each package in the following
amounts: Weighing not more than one and one-eighth ounces, four...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-25-2.1.htm - 5K - Match Info - Similar pages
8-32-2
Section 8-32-2 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) ADMINISTRATOR. The person designated by a provider to be responsible for the
administration of service contracts or the service contracts plan or to make the filings required
by this chapter. (2) COMMISSIONER. The Commissioner of Insurance of this state. (3) CONSUMER.
A natural person who buys, primarily for personal, family, or household purposes, and
not for resale, any tangible personal property normally used for personal, family,
or household purposes and not for commercial or research purposes. (4) MAINTENANCE AGREEMENT.
A contract of limited duration that provides for scheduled maintenance only. (5) MANUFACTURER.
A person that is one of the following: a. A manufacturer or producer of property that sells
the property under its own name or label. b. A subsidiary of the person who manufactures or
produces the property. c. A corporation which owns at least 80 percent of the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/8-32-2.htm - 6K - Match Info - Similar pages
|