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40-23-4
watercraft. (14) The gross proceeds of the sale or sales of fuel oil purchased as fuel for
kiln use in manufacturing establishments. (15) The gross proceeds of the sale or sales of
tangible personal property to county and city school boards within the State of Alabama, independent
school boards within the State of Alabama, all educational institutions and agencies of the
State of Alabama, the counties within the state, or any incorporated municipalities of the
State of Alabama, and private educational institutions operating within the State of
Alabama offering conventional and traditional courses of study, such as those offered by public
schools, colleges, or universities within the State of Alabama; but not including nurseries,
day care centers, and home schools. (16) The gross proceeds from the sale of all devices or
facilities, and all identifiable components thereof, or materials for use therein, acquired
primarily for the control, reduction, or elimination of air or...
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34-13-1
Section 34-13-1 Definitions. (a) For purposes of this chapter, the following terms shall have
the following meanings: (1) ACCREDITED SCHOOL or COLLEGE OF MORTUARY SCIENCE. A school or
college approved by the Alabama Board of Funeral Service and which maintains a course of instruction
of not less than 48 calendar weeks or four academic quarters or college terms and which gives
a course of instruction in the fundamental subjects including, but not limited to, the following:
a. Mortuary management and administration. b. Legal medicine and toxicology as it pertains
to funeral directing. c. Public health, hygiene, and sanitary science. d. Mortuary science,
to include embalming technique, in all its aspects; chemistry of embalming, color harmony;
discoloration, its causes, effects, and treatment; treatment of special cases; restorative
art; funeral management; and professional ethics. e. Anatomy and physiology. f. Chemistry,
organic and inorganic. g. Pathology. h. Bacteriology. i. Sanitation...
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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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40-17-322
considerations, or deductions, in U.S. gallons. (27) HIGHWAY. Includes, but is not limited
to, every highway, road, street, alley, lane, court, place, trail, drive, bridge, viaduct,
or trestle located within this state and laid out or erected by the public or dedicated or
abandoned to the public or intended for use by or for the public. The term shall also apply
to and include driveways upon the grounds of universities, colleges, schools, and institutions
but shall not be deemed to include private driveways, private roads, or private
places not intended for use by the public. (28) HIGHWAY VEHICLE. Any self-propelled vehicle
that is designed for use on a highway. (29) IMPORT. To bring motor fuel into this state for
sale, use, or storage by any means of conveyance other than in the fuel supply tank of a motor
vehicle. Motor fuel delivered into this state from out-of-state by or for the seller constitutes
an import by the seller. Motor fuel delivered into this state from out-of-state by...
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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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40-27-1
and disposition of the property constitute integral parts of the taxpayer's regular trade or
business operations. (b) "Commercial domicile" means the principal place from which
the trade or business of the taxpayer is directed or managed. (c) "Compensation"
means wages, salaries, commissions and any other form of remuneration paid to employees for
personal services. (d) "Financial organization" means any bank, trust company, savings
bank, industrial bank, land bank, safe deposit company, private banker, savings and
loan association, credit union, cooperative bank, small loan company, sales finance company,
investment company or any type of insurance company. (e) "Nonbusiness income" means
all income other than business income. (f) "Public utility" means any business entity
(1) which owns or operates any plant, equipment, property, franchise or license for the transmission
of communications, transportation of goods or persons, except by pipeline, or the production,
transmission,...
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40-12-223
Section 40-12-223 Exemptions. There are exempted from the computation of the amount of the
tax levied, assessed or payable 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...
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40-12-4
Section 40-12-4 County license tax for school purposes - Authority to levy. (a) In order to
provide funds for public school purposes, the governing body of each of the several counties
in this state is hereby authorized by ordinance to levy and provide for the assessment and
collection of franchise, excise and privilege license taxes with respect to privileges or
receipts from privileges exercised in such county, which shall be in addition to any and all
other county taxes heretofore or hereafter authorized by law in such county. Such governing
body may, in its discretion, submit the question of levying any such tax to a vote of the
qualified electors of the county. If such governing body submits the question to the voters,
then the governing body shall also provide for holding and canvassing the returns of the election
and for giving notice thereof. All the proceeds from any tax levied pursuant to this section
less the cost of collection and administration thereof shall be used...
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45-37-243.02
Section 45-37-243.02 Levy of tax. (a) As used in this section, the following terms have the
meanings here given them: (1) COUNTY. Any county now or hereafter subject to this subpart.
(2) COUNTY GOVERNING BODY. The county board of revenue, the county commission, or other like
body of the county. (3) DIRECTOR OF COUNTY DEPARTMENT OF REVENUE. The director of the county
department of revenue, the license commissioner, or judge of probate of the county, or any
other public officer performing like duties in the county. (4) SECTION 3 AS AMENDED IN 1979.
Section 3 as amended by the 1979 amendment. (5) STATE ORIGINAL UNBROKEN PACKAGE POLICY. The
state policy in effect when the original Section 3 of Act 388 of the 1965 Regular Session
was approved in August 1965, prohibiting licensees from selling or keeping for sale liquor
or wine except in an original unbroken package. (6) THE 1979 AMENDMENT. The act the Legislature
of Alabama adopted during its Regular Session of 1979 amending the original...
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8-6-10
equivalent to those applicable to securities on the New York Stock Exchange, the American Stock
Exchange, or the National Association of Securities Dealers National Market System as of January
1, 1991. The commission may by order deny, revoke, or suspend the exemption of a specific
issue of securities or by rule any category of securities when necessitated by the public
interest and for the protection of investors. (8) Any security issued by any person organized
and operated not for private profit but exclusively for religious, educational, benevolent,
charitable, fraternal, social, athletic, or reformatory purposes or as a chamber of commerce,
trade, or professional association, provided the issuer first files with the commission a
written notice specifying the terms of the offer and the commission does not by order disallow
the exemption within 15 days thereof. (9) Any commercial paper which arises out of a current
transaction or the proceeds of which have been or are to be...
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