Alabama Administrative Code

(1) The department shall publish and maintain a current listing of tax levies for municipal and county sales, use, rental, and lodgings taxes pursuant to § 11-51-210, Code of Ala. 1975. (2) Local Government Notification Requirements.(a) Every municipality or county ("locality") l…

(1) Unless otherwise defined herein, the definitions of terms set forth in Code of Ala. 1975, Section 40-9B-3, are incorporated by reference herein. (2) As used in this rule, the term "project" means a private use industrial development property or a major addition to a private u…

(1) Unless otherwise defined herein, the definitions of terms set forth in Code of Ala. 1975, Section 40-9B-3, are incorporated by reference herein. (2) As used in this regulation, the term "public body" means a public authority, county, or municipal government. (3) An applicatio…

(1) Unless otherwise defined herein, the definitions of terms set forth in Code of Ala. 1975, Section 40-9B-3, are incorporated herein. (2) As used in this rule, the term "public body" means a public authority, county, or municipal government. (3) As used in this rule, the term "…

(1) Unless otherwise defined herein, the definitions of terms set forth on Code of Ala. 1975, Section 40-9B-3, are incorporated by reference herein. (2) The term "Department" as used in this rule shall mean the Department of Revenue of the State of Alabama. (3) As used in this ru…

(1) The term "de minimis deviations" as used in Chapter 9B of Title 40 of the Code of Ala. 1975, and in this rule shall mean, with reference to the amount of capital expenditures for private use property, not exceeding 10 percent in the aggregate of the amount set forth in the in…

(1) Pursuant to § 40-23-6.1, Code of Ala. 1975, the commissioner may, subject to the appeal provisions allowed in Chapter 2A of Title 40, suspend or revoke a license, or deny a license application or renewal, issued under §§ 40-12-221, 40-23-6, or 40-23-66 for reasonable cause. R…

(1) Certain entities engaging in and conducting business under Title 40, Chapters 12 and 23, are required to maintain an annual license for the current tax year pursuant to §§ 40-12-221, 40-23-6, and 40-23-66, Code of Ala. 1975. (2) Verification of Information. The licensed accou…

(1) The term "Department" as used in this regulation shall mean the Department of Revenue of the State of Alabama. (2) Persons, firms, and corporations who are not required to have a sales tax license pursuant to § 40-23-6, Code of Ala. 1975, and who are entitled to make certain …

(1) Definitions. (a) Governmental Entity. The Federal Government, the State of Alabama, Alabama public schools, Alabama public universities, healthcare authorities, airport authorities, Alabama counties and municipalities, and public corporation incorporated under any of the prov…

(1) The term "state sales tax" as used in this rule shall mean the privilege or license tax levied in § 40-23-2, Code of Ala. 1975, upon the sale of tangible personal property in Alabama. (2) The term "state use tax" as used in this rule shall mean the excise tax levied in §§ 40-…

(1) Definitions (a) Contractor's Gross Receipt Tax- The privilege or license tax levied upon every person, firm, or corporation engaged, or continuing within this state in the business of contracting to construct, reconstruct, or build any public highway, road, bridge, or street.…

(1) § 40-23-50 Code of Ala. 1975, provides that the sales tax discount authorized by § 40-23-36 Code of Ala. 1975 also applies to contractor's gross receipts tax due and payable to the state. (2) The contractor's gross receipts tax discount is calculated as follows: (a) Five perc…

(1) Code of Ala. 1975, Section 40-27-1, Article V. 1, provides that "each purchaser liable for a use tax on tangible personal property shall be entitled to full credit for the combined amount or amounts of legally imposed sales or use taxes paid by him with respect to the same pr…

(1) The definition of the term "gross receipts tax in the nature of a sales tax" as used in this rule shall be the same as the definition contained in Section 40-2A-3(8), Code of Ala. 1975. (2) If a sales tax, gross receipts tax in the nature of a sales tax, use tax, or rental ta…

(1) Scope. The provisions of this rule are limited to describing a business's obligation to collect and remit a local jurisdiction's sales or use tax, whether or not that business has a physical location in the state. The provisions of this rule have no bearing on a business's ot…

(Repealed). Author: Patricia A. Estes Notes Ala. Admin. Code r. 810-6-5-.05 Repealed: Filed November 23, 1998; effective December 28, 1998. Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83.

(Repealed). Author: Donna Joyner Notes Ala. Admin. Code r. 810-6-5-.06 Repealed: Filed March 25, 2002; effective April 29, 2002. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-26-19.

(1) The term "rental tax" as used in this rule shall mean the privilege or license tax levied in Section 40-12-222, Code of Ala. 1975. (2) Unless otherwise defined in this rule, the definitions of terms contained in Section 40-12-220 are incorporated by reference herein. (3) Rent…

(1) § 40-12-222, Code of Ala. 1975, as amended, levies a privilege or license tax upon every person, firm or corporation engaged or continuing within this state in the business of leasing or renting tangible personal property an amount equal to four percent of the gross proceeds …

(Repealed). Author: Donna Joyner Notes Ala. Admin. Code r. 810-6-5-.10 Readopted through APA effective October 1, 1982; Amended: Filed February 26, 1987. Amended: Filed September 15, 1998; effective October 20, 1998. Repealed: Filed March 25, 2002; effective April 29, 2002. Statu…

(1) A nonresident vendor making a sale to a resident of Alabama is not required to collect Alabama use tax on goods delivered to the buyer at the place of business of the vendor located outside of Alabama. (2) Nothing herein is to be construed as relieving a nonresident vendor of…

(1) The definition of the term "manufactured home" set forth in Code of Ala. 1975, Section 40-12-255(n) is incorporated by reference herein. (2) The definitions of terms set forth in Code of Ala. 1975, Section 40-23-100, are incorporated by reference herein. (3) The taxes levied …

(Repealed). Author: Dan DeVaughn. Notes Ala. Admin. Code r. 810-6-5-.11.06 New rule filed September 27, 1993; effective November 1, 1993. Repealed: Filed August 30, 1994; effective October 4, 1994. Statutory Authority: Code of Ala. 1975, §§ 40-23-31, 40-23-83, Act No. 93-622 Sect…

(Repealed). Author: Donna Joyner Notes Ala. Admin. Code r. 810-6-5-.12 Repealed: Filed March 25, 2002; effective April 29, 2002. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-26-19.

(1) The term "lodgings tax" as used in this rule shall mean the state tax levied in Section 40-26-1(a), Code of Ala. 1975, and county and municipal taxes which parallel the state tax levy. (2) The definition of the term "person" as used in this rule shall be the same as the defin…

(1) Property transferred from out of state into Alabama for use, storage, or consumption is assumed to have been purchased for such use, storage, or consumption in Alabama and is subject to the Alabama use tax. (2) The Department of Revenue will allow credit to use tax liability …

(1) Except as noted in paragraphs (2) and (3), religious organizations and institutions, including churches and church hospitals, are not exempt from the payment of sales or use taxes on their purchases of tangible personal property. Further, these organizations and institutions,…

(Repealed). Author: Donna Joyner Notes Ala. Admin. Code r. 810-6-5-.17 Repealed: Filed March 25, 2002; effective April 29, 2002. Statutory Authority: Code of Ala. 1975, §S40-2A-7(a)(5), 40-26-19.

Rule repealed; effective November 27, 1985. Author: Notes Ala. Admin. Code r. 810-6-5-.18 Statutory Authority: Code of Ala. 1975, § 40-23-31.

(1) Each retailer required or authorized to collect use tax from purchasers must give a receipt to each purchaser for the amount of tax collected. The receipt need not be in any particular form, but must show the following: the purchaser. (a) The name and place of business of the…

(1) The term "state use tax" as used in this regulation shall mean the excise tax levied in Sections 40-23-61 and 40-23-63, Code of Ala. 1975, upon the storage, use, or other consumption of tangible personal property in Alabama. (2) Unless the taxpayer qualifies to file and pay s…

(Repealed). Author: Donna Joyner Notes Ala. Admin. Code r. 810-6-5-.20 Repealed: Filed March 25, 2002; effective April 29, 2002. Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-26-19.

(1) The definitions set forth in Code of Ala. 1975, Section 40-26-1(c), are incorporated by reference herein. (2) The term "independent statutory exemption" as used in this regulation shall mean any statutory exemption or exclusion contained in Code of Ala. 1975 other than the ex…

(1) The term "Alabama Mountain Lakes area" shall mean the geographic region comprising the north Alabama counties of Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion, Marshall, Morgan, and Winston. (2) The ter…

(1) Definitions. (a) ACCOMMODATIONS INTERMEDIARY. Any person, firm, or corporation, other than an accommodations provider, that facilitates renting, furnishing, lodging, or accommodation transactions subject to the tax levied under § 40-26-1, Code of Ala. 1975, and charges a room…

(1) Code of Ala. 1975, § 40-23-60(7), defines storage to mean, "any keeping or retention in this state for any purpose except sale in the regular course of business or subsequent use solely outside this state". (2) In the court case State v. Toolen, 277 Ala., 120, 167 So. 2d 546 …

Reserved Notes Ala. Admin. Code r. 810-6-5-.24

(1) Where the owner of tangible personal property has purchased such property for use outside of Alabama and has, in fact, used it outside of Alabama, no use tax will be due by the owner because of later storage, use or consumption of it in Alabama. The proof of a real and substa…

(1) Unless otherwise defined herein, the definitions of terms set forth in Code of Ala. 1975, Section 40-21-80, are incorporated by reference herein. (2) Section 40-21-82, Code of Ala. 1975, levies a privilege or license tax against every utility in the State of Alabama on accoun…

(1) Unless otherwise defined herein, the definitions of terms set forth in Sections 40-21-120 and 40-21-125, Code of Ala. 1975, as per Act #2001-1090, are incorporated by reference herein. (a) Although Section 40-21-125, Code of Ala. 1975, was created as a result of Section 2 of …

(1) Absent evidence to the contrary, where any person is furnished utility services and is billed for such utility services by more than one bill, it shall be presumed that the gross sales or the gross receipts derived from the furnishing of utility services to such person are ta…

(1) Monthly charges or advances which are collected from members by an electric or telephone cooperative organized pursuant to Chapter 6 of Title 37 and which are later found not to be necessary to defray expenses or to provide for other uses prescribed in Section 37-6-20 are not…

(1) Unless otherwise defined herein, the definitions of terms contained in Sections 40-2A-3(13), 40-21-80, 40-21-120, 40-21-125, and 40-21-126, Code of Ala. 1975, are incorporated by reference herein. (2) The terms "utility gross receipts tax" and "utility tax" as used in this ru…

(1) The term "pharmaceutical providers tax" as used in this regulation shall mean the privilege tax levied in Section 40-26B-2, Code of Ala. 1975, upon every provider of pharmaceutical services to citizens of Alabama. (2) Unless otherwise defined herein, the definitions of terms …

(1) The term "nursing facility tax" as used in this regulation shall mean the privilege tax levied in Section 40-26B-21, Code of Ala. 1975, upon the business activities of nursing facilities in Alabama. (2) Unless otherwise defined herein, the definitions of terms set forth in Se…

(1) Section 40-26B-71, Code of Ala. 1975, provides for an assessment on each privately-operated hospital in the state of Alabama as funding for the Alabama Medicaid program. Assessment amounts are due in equal quarterly installments by the fifteenth working day of each quarter of…

(1) The use of raw electrical current obtained through a wall outlet as an energy source by appliances containing transformers, capacitors, voltage regulators, traps, filters, and similar components does not constitute the processing of electricity as that term is used in Code of…

(1) The term "durable medical equipment" shall mean equipment which can stand repeated use, is used to serve a purpose for medical reasons, and is appropriate and suitable for use in the home. The term "participating provider" shall mean a supplier who accepts Medicare assignment…

(1) Definitions. (a) Total state sales tax liability - The amount of state sales tax, including applicable penalty and interest, remitted by, or levied or assessed against the taxpayer. (b) Total state use tax liability - The amount of state use tax, including applicable penalty …