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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...
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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
45-2-244.180
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...
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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...
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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...
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45-8-241.62
from the computation of any tax due hereunder the following: (1) The gross proceeds accruing
from the leasing or rental of film to a lessee who charges, or proposes to charge, admission
for viewing same; (2) The gross proceeds accruing from any charge in respect of 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 to 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 property for
the purpose of leasing or renting to another the same property under a leasing or rental transaction
subject to a tax hereunder; (5) The gross proceeds accruing from any charge made by...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.62.htm - 5K - Match Info - Similar pages
45-2-244.182
The gross proceeds accruing from the leasing or renting of film or visual entertainment devices
as defined by Section 45-2-244.160, to a lessee who charges, or proposes to charge, admission
for viewing same. (2) The gross proceeds accruing from any charge in respect of 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 tenant in respect to 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 manufactured homes. (4) The gross proceeds accruing from the leasing or renting
of tangible personal property to a lessee who acquires possession of the property for
the purpose of leasing or renting to another the same property under a leasing or rental transaction
subject to tax hereunder. (5) The gross proceeds accruing from any charge...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-2-244.182.htm - 5K - 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...
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40-11-1
and all capital invested in bonds or currency which are exempt from taxation shall be liable
to be taxed under this section should such capital at any time during the year be reconverted
into money, bonds, or property which is taxable, unless it is made to appear that the money,
bonds, or property into which such reconversion may be made has been assessed for taxes for
such year; (8) All roadbed, track, engines, cars, derricks, cranes, signals, crossties, and
other property, real and personal, of railroads, of mining and manufacturing plants,
and all tramroads, pole-roads, canals, ditches, and channels used for transporting or moving
mineral ore, lumber, timber, logs, minerals, coal, ore, sand, gravel, or other commodities,
whether raw or manufactured, which are not taxed as improvements on the land or plant or main
property, of the owner of such tramroads, pole-roads, canals, ditches, or channels; (9) Repealed
by Act 99-665, 2nd Sp. Sess., § 9. As to effective date, see the...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-11-1.htm - 11K - Match Info - Similar pages
40-12-223
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 property under a leasing or rental
transaction subject to the provisions of this article; (5) The gross proceeds accruing...
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