reglab/statecodes huggingface dataset:
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.14 - Sales And Use Tax Direct Pay Permit

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Requirements
.
			 Direct pay permits issued by the department authorize a business to make
			 certain purchases from vendors without payment of state sales and use tax as
			 well as county and municipal sales and use taxes administered by the
			 department. In order to maintain the direct pay permit, the following
			 conditions must be met:
(a) All purchases of
			 tangible personal property made with a direct pay permit must be reported
			 directly to the department.
(b) The
			 permit holder must report the sales and use tax on forms approved by the
			 department and must pay the taxes directly to the state. Unless the permit
			 holder qualifies to file and pay sales and use taxes on a quarterly,
			 semi-annually, or annual basis, sales and use taxes must be reported and paid
			 monthly on or before the twentieth day of the month following the month during
			 which the tangible personal property was used for a taxable purpose.
(c) The permit holder is required to keep
			 books and records necessary to determine the correct tax liability. All books
			 and records are subject to examination by the department.
(d) The direct pay permit does not extend to
			 construction contracts. Sales Tax is due on building materials, consumed by a
			 contractor in the performance of construction contracts, at the time of
			 purchase from vendors in Alabama. If tax is not paid to the seller, the
			 contractor is required to pay consumers use tax directly to the
			 department.
(e) The direct pay
			 permit is not transferable and can be revoked by the department upon notice by
			 registered mail to the permit holder.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.15 - Permit To Pay Sales And Use Taxes On Motor Fuels Direct To The Department Of Revenue

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The
			 term "Department" as used in this regulation shall mean the Department of
			 Revenue of the State of Alabama.
(2) The definition of the term "motor fuel"
			 contained in
Code of Ala. 1975
, Section 40-17-1, is
			 incorporated by reference herein.
(3) Except as outlined in paragraphs (4) and
			 (10) below, in-state sellers must collect and remit sales tax on retail sales
			 of motor fuels which are not subject to the motor fuels excise tax and do not
			 qualify for a sales tax exemption; and, out-of-state sellers, who do not have a
			 place of business in Alabama but for whose business sufficient nexus exists,
			 must collect and remit seller's use tax on retail sales of motor fuels which
			 are not subject to the motor fuels excise tax and do not qualify for a use tax
			 exemption.
(4) Where the Department
			 finds that it is practically impossible at the time of purchase for the
			 purchaser or the purchaser's vendors to determine with any degree of certainty
			 the applicability of sales or use tax to purchases of motor fuels and where it
			 would facilitate and expedite the collection of the taxes to permit the
			 purchaser to purchase all motor fuels without payment of sales or use tax to
			 the vendor, a user of motor fuels may obtain a permit which will allow the
			 holder to purchase all motor fuels free of sales and use taxes and to report
			 and pay the applicable tax directly to the Department. An application for the
			 permit shall be made on forms furnished by the Department and shall require the
			 following information:
(a) Applicant's
			 Federal Employer Identification Number,
(b) Applicant's legal name and complete
			 mailing address,
(c) Business
			 address(es) in Alabama including city, county, and street address or, if
			 location is on a highway or rural route, including details sufficient to allow
			 Department personnel to find the place of business,
(d) Indication of the nature of
			 business,
(e) Business phone
			 number,
(f) Desired effective date
			 of permit, and
(g) Signature and
			 title of sole proprietor, each partner, or an elected corporate officer and the
			 date of each signature.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.17.01 - Procedure To Be Followed By Municipalities And Counties In Obtaining Sales Tax Information

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Original Author unknown
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-29(d),
				  40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.17.05 - Processing, Definition

Current through Register Vol. 42, No. 9, June 28, 2024
The word "processing" as used in the Sales and Use Tax Law is
				understood to have the following meaning: "Processing" means to subject to some
				special process or treatment. To heat, as fruit with steam under pressure so as
				to cook or sterilize. To subject, especially raw material, to a process of
				manufacture, development, preparation for the market, etc.; to convert into
				marketable form, as livestock by slaughtering, grain by milling, cotton by
				spinning, milk by pasteurizing, fruits and vegetables by sorting and repacking.
				To make usable, marketable, or the like, waste matter or inferior, defective,
				decomposed substance or product by a process, often chemical process, as to
				process rancid butter, rayon waste, coal dust, beet sugar.
				40-23-2(3)
Author:
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.18 - Refunds Of Excess Payments Shown On Returns

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§ 40-23-3140-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.19 - State Sales Tax Returns Required From All Retailers

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Retailers required by §
								40-23-6,
			 Code of Ala. 1975, to collect, report, and remit sales taxes must observe the
			 following rules:
(a) Each retailer must
			 submit to the department a Sales Tax return for each calendar tax reporting
			 period within the time prescribed by law and on forms provided by the
			 department. In addition to the return, the retailer must compute and pay the
			 tax due to the department.
(b) Each
			 retailer must file only one Sales Tax return per tax reporting period for all
			 retail units of business operated within the state.
(c) Unless the retailer qualifies to file and
			 pay Sales Tax on a calendar quarter, calendar semi-annual, or calendar year
			 basis, tax is due and payable in monthly installments on or before the
			 twentieth day of the month next succeeding the month in which the tax accrues.
			 See Rule
			 810-6-5-.30
Filing And Paying State Sales And Use Taxes And
State-Administered County And Municipal Sales And Use Taxes On A
Quarterly Or Annual Basis
. (§
									40-23-7)
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.20 - Seller Must Collect And Pay Tax Due

Current through Register Vol. 42, No. 9, June 28, 2024
(1) It is the mandatory duty of the seller,
			 the taxpayer, to pay the tax lawfully due under the Sales Tax Law and a like
			 mandatory duty to add the amount thereof to the sales price and to collect same
			 from the customer. (Doby v. State, 174 So. 233, Meriwether v. State, 42 So. 2d
			 465.)40-23-26
(2) No retailer shall advertise or
			 hold out or state to the public or to any consumer, directly or indirectly,
			 that the tax or any part thereof will be assumed or absorbed by the retailer or
			 that it will not be added to the sales price of the property sold or that, if
			 added, it or any part thereof will be refunded. Under the provisions of this
			 section, however, a retailer may advertise the sale of tangible personal
			 property by (i) stating the sales price alone without reference to the tax,
			 (ii) stating separately the sales price and the amount of tax to be collected
			 thereon, or (iii) stating the sales price "plus tax" or "exclusive of tax"
			 provided the retailer in the case of all such sales shall maintain his records
			 to show separately the actual price of such sales and the amount of the tax
			 paid thereon and provided such retailer, if requested, shall furnish the
			 consumer with a sales slip or other like evidence of the sale showing the tax
			 separately computed thereon.
(3)
			 Whenever practical, each retailer shall add the sales tax as a separate line
			 item to the selling price. The initial invoice, bill, charge ticket, sales
			 slip, or receipt shall separately state the amount of the tax being charged. If
			 not separately stated, it will be presumed that sales tax was not charged to
			 the customer or collected. In such cases, the measure will be the gross
			 receipts.
(a) In those instances where it is
			 practically impossible to furnish a customer with an invoice, bill, charge
			 ticket, sales slip, or receipt, the retailer shall conspicuously post a sign
			 indicating that the charge for the item being purchased includes the price of
			 the item and the total percentage of sales tax being collected. The sign shall
			 be of sufficient size to allow a person of normal vision to read it from a
			 distance of 20 feet and shall be posted in plain view.
(b) Each retailer who makes tax-included
			 sales in which tax is an unspecified part of the customer charge shall post a
			 sign pursuant to paragraph (a) using the following example:
Charge for items purchased includes price of item and 8% sales
				tax.
This requirement is effective upon adoption under the
				Administrative Procedures Act.
Author:
Ginger L. Buchanan
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.21 - Reporting And Paying Sales Or Sellers Use Tax On Collections Of Accounts Receivable On The Seller's Books At The Time Of A Rate Increase

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The correct
			 rate of tax due on credit sales made prior to the effective date of a rate
			 increase is the old rate in effect prior to the rate change.
(2) Tax due on collections on credit sales
			 subject to the old rate of tax may be reported and paid by the seller as
			 follows. The seller shall make a written declaration of the amount of accounts
			 receivable on the seller's books as of the close of business the day before the
			 effective date of the rate increase. This letter of declaration should be
			 attached to the seller's next tax return. The seller will then be allowed to
			 report and pay tax on all collections on accounts receivable at the old rate
			 until the declared balance is consumed. A copy of the declaration letter should
			 be attached to each subsequent return on which the old rate is applied to
			 collections on accounts receivable. The seller should note on the attached
			 letter the unused balance carried forward from the previous tax reporting
			 period, the amount of the balance being used on the current return, and the
			 remaining unused balance carried forward to the return for the next tax
			 reporting period. Once the declared balance is exhausted, all collections on
			 credit sales must be reported and paid at the new rate.
(3) The declaration and computation of tax at
			 the old rate only applies to collections on accounts receivable. All cash sales
			 are subject to the new rate of tax as of the effective date of the rate
			 increase and must be reported and paid at the new rate. Section
			 40-23-8,
Code of Ala. 1975
Author:
Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.21.01 - Determining The Applicable Tax Levy Or Tax Rate When An Existing Sales Or Use Tax Levy Is Replaced Or Amended

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The term "local sales or use taxes" as
			 used in this rule shall include county or municipal sales and use taxes and
			 county or municipal gross receipts taxes in the nature of a sales
			 tax.
(2) When the rates of local
			 sales or use taxes change, or an existing local sales and use tax levy is
			 repealed and replaced by a new tax levy, or both; the time that a sale or
			 purchase occurs shall determine the applicable tax rate, or the applicable tax
			 levy, or both. A sale or purchase occurs at the time and place when and where
			 title is transferred by the seller or seller's agent to the purchaser or the
			 purchaser's agent. Sales or purchases occurring before the effective date of a
			 rate change or before the effective date of a new tax levy which replaces an
			 older tax levy are subject to the old rate or old tax levy, or both. Sales or
			 purchases occurring on or after the effective date of a rate change or on or
			 after the effective date of a new tax levy which replaces an older tax levy are
			 subject to the new rate or the new tax levy, or both. (Section
			 40-23-1(a)(5),
Code of Ala. 1975
)
(3) For purposes of determining transfer of
			 title, property is delivered by the seller or the seller's agent to the buyer
			 or buyer's agent by:
(a) The buyer or the
			 buyer's agent taking possession of the property at the seller's place of
			 business,
(b) The seller making
			 delivery to the buyer or the buyer's agent by use of a conveyance owned by the
			 seller, or
(c) The seller's agent
			 making delivery to the buyer or the buyer's agent.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.21.02 - Local Government Rate Notification Requirements For Sales, Use, Rental, And Lodgings Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(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") levying a new sales, use, rental, or lodgings tax, or amending an
			 existing levy of these taxes must submit notification of the new levy or
			 amendment to the department at least sixty (60) days before the requested
			 effective date of the tax levy or amendment. The notification must include the
			 following to be considered proper notification to the department:
1. A written notification on the locality's
			 letterhead or other department accepted format, addressed to the department and
			 signed by a local government representative.
2. A certified copy of the levying or
			 amending act, ordinance, or resolution.
3. The name of and preferred contact
			 information for the locality's designated representative to whom notifications
			 by the department as required in paragraph (3) will be provided.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.22 - Abatement Of The Sales And Use Tax Liability On Private Use Industrial Development Property

Current through Register Vol. 42, No. 9, June 28, 2024
(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 use industrial development property.
(3) As used in this rule, the term "public
			 body" means a public authority, county, or municipal government.
(4) A private user who is liable for sales
			 and use taxes pursuant to Section
			 40-9B-7 may be granted an abatement of these taxes by a public body subject to the
			 geographical or jurisdictional limitations outlined in Section
			 40-9B-5 and
			 to the extent authorized in Section
			 40-9B-4.
(5) Effective August 1, 1998, purchases of
			 tangible personal property to be incorporated into a project for which the
			 private user has been granted a valid abatement of construction-related sales
			 and use taxes pursuant to Chapter 9B of Title 40 are exempt from state and
			 noneducational local sales or use taxes whether the purchase is made by
(i) a contractor or a subcontractor who will
			 incorporate the property into the project or
(ii) the private user of the project.
The contractor or subcontractor is no longer required to
				purchase the property in the name of the private user or as agent for the
				private user; have the property billed or invoiced to the private user; and
				have the property paid for with funds belonging to the private user in order to
				purchase the property exempt from sales and use taxes. The exemption on
				purchases by contractors or subcontractors shall not apply to any purchases
				which would not also be exempt if purchased by a private user who has been
				granted a valid abatement pursuant to Chapter 9B of Title 40. Contractors,
				subcontractors, and private users making tax-exempt purchases pursuant to an
				abatement granted under Chapter 9B of Title 40 shall comply with the provisions
				of Sales and Use Tax Rules
				810-6-4-.24 and
				810-6-4-.24.01.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.24.01 - Sales And Use Tax Certificate Of Exemption For An Industrial Or Research Enterprise Project (Form STE-2) - Responsibilities Of The Certificate Holder - Burden Of Proof - Liability For Taxes Later Determined To Be Due

Current through Register Vol. 42, No. 9, June 28, 2024
(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 rule, the term "project"
			 means a private use industrial development property or a major addition to a
			 private use industrial development property.
(4) The sales and use tax certificate of
			 exemption (Form STE-2) referenced in Sales and Use Tax Rule
			 810-6-4-.24 may be issued by the Department to
(i) a
			 private user who has been granted an abatement of sales and use taxes in
			 accordance with Chapter 9B of Title 40,
(ii) a contractor or subcontractor who will
			 purchase, store, use, or consume tangible personal property to be incorporated
			 into a project for which the private user has been granted a valid abatement
			 pursuant to Chapter 9B of Title 40, or
(iii) both.
The certificate of exemption shall be used only by the person
				or entity to whom it is issued; therefore, each eligible party desiring to make
				tax-exempt purchases pursuant to an abatement of construction-related sales and
				use taxes granted under authority of Chapter 9B of Title 40 shall make a
				separate application for an exemption certificate. Upon receipt and approval of
				a properly completed application, the Department will issue the qualified
				applicant a Form STE-2 which the certificate holder shall copy, complete, and
				provide to its vendors as documentation for the tax exempt status of the
				certificate holder's qualifying purchases of tangible personal property.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA › Section 810-6-4-.25 - Taxability Of The Private User Of Private Use Property To Which A Public Authority, County, Or Municipal Government Has Title Or A Possessory Right

Current through Register Vol. 42, No. 9, June 28, 2024
(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 inducement or lease or
			 other agreement. In respect thereof, and with reference to the description of
			 the private use property set forth in the inducement or lease or other
			 agreement in respect thereof, such modification thereto as did not or would not
			 change the predominant activity carried on at the private use property.
(a) Predominant Activity - If the trade or
			 business to be conducted by a private user at a given site is predominately
			 (i.e. more than 50% of the project investment) in the nature of an industrial
			 or research enterprise, then all of the property to be acquired at the site
			 will constitute industrial development property eligible for abatements under
			 Chapter 9B of Title 40. If the predominant activity is not in the nature of an
			 industrial or research enterprise, then only that portion, if any, of the
			 property which will be so used will constitute industrial development property
			 eligible for abatements.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.01 - Closure, Denial, Revocation, or Suspension Of Accounts

Current through Register Vol. 42, No. 9, June 28, 2024
(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. Reasonable cause includes but is not limited to:
(a) The taxpayer pleads guilty to fraud or is
			 found guilty of fraud in taxes due to be reported for the licenses.
(b) The department determines that there is
			 any material misstatement which, if accurately represented on the license
			 application, would have resulted in the department's determination that the
			 applicant was not engaged or continuing in the business for which a license
			 would be issued pursuant to §§
									40-23-6,
			 40-23-66,
			 and
			 40-12-221, Code
			 of Ala.1975.
(c) The taxpayer
			 fails to notify the department within a reasonable amount of time that the
			 business the license is issued to fails to begin or ceases to open.
(d) The taxpayer fails to notify the
			 department of changes of conditions in ownership or business structure after a
			 license is granted. Any changes of conditions in ownership or business
			 structure requires a new license application.
(e) The taxpayer fails to comply with the
			 provisions of Chapter 12 and Chapter 23 of Title 40, or any rule
			 promulgated.
(f) The taxpayer fails
			 to provide or maintain a surety bond as required in §
									40-23-6,
			 Code of Ala. 1975.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.01.01 - Renewal of an Annual License

Current through Register Vol. 42, No. 9, June 28, 2024
(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 account holder, on or before the
			 expiration date on the annual license, must verify the accuracy of the licensed
			 account information through the department's filing system including but not
			 limited to the following:
(a) Current legal
			 name.
(b) Owner/officer/member
			 information.
(c)
			 Owner/officer/member information.
(d) Location address(es) including DBA's for
			 each.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.02.01 - State Sales And Use Tax Certificate Of Exemption For Entities Having A Statutory Exemption From The Payment Of Sales, Use, And Lodgings Taxes

Current through Register Vol. 42, No. 9, June 28, 2024
(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 provisions
			 of Chapter 50 or 50A of Title 11, Chapter 5 of Title 37, or Chapter 7 of Title
			 39.
(b) Person or Company. As
			 prescribed in §
									40-23-1,
Code of Ala. 1975
.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.02.02 - Informational Report For Entities Having A Statutory Exemption From The Payment Of Sales, Use, And Lodgings Taxes

Current through Register Vol. 42, No. 9, June 28, 2024
(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
			 §§
								40-23-61 and
			 40-23-63,
Code of Ala. 1975
, upon the storage, use, or other
			 consumption of tangible personal property in Alabama.
(3) The term "state lodgings tax" as used in
			 this rule shall mean the transient occupancy tax levied in §
								40-26-1,
Code of Ala. 1975
, upon all charges made for the use
			 of rooms, lodgings, or other accommodations in Alabama.
(4) The term "certificate of exemption" as
			 used in this rule shall mean the certificate required to be obtained through
			 the process described in Department of Revenue Rule
			 810-6-5-.02.01,
			 entitled State Sales and Use Tax Certificate of Exemption for Entities Having a
			 Statutory Exemption from the Payment of Sales, Use and Lodgings
			 Taxes.
(5)
Requirements
			 to File an Informational Report
. All persons or companies required
			 to obtain a certificate of exemption as described herein, are required to file
			 an informational report with the Department.
(a) Such required informational reports shall
			 be a prerequisite for the renewal of certificates of exemption.
(b) Any person or company that does not
			 comply with the reporting requirements may be barred from the use of any
			 certificate of exemption until such time as the required informational report
			 is filed with the Department, not to exceed six months from the date of the
			 Department's written notification of revocation for the first offense and not
			 to exceed one year from such date for the second offense. On the third offense,
			 such person or company shall be barred from the use of any certificate of
			 exemption until such time as the person or company is authorized to obtain a
			 certificate of exemption pursuant to a joint resolution by the Alabama
			 legislature. Pursuant to this provision, such person or company will not be
			 able to renew the certificate until the time period for which they are barred
			 from such use has expired. However, the application of this provision shall not
			 void any properly issued certificate during the period for which it was
			 issued.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.03 - Contractors Gross Receipts Tax

Current through Register Vol. 42, No. 9, June 28, 2024
(1)
Code of Ala.
			 1975
, Section
			 40-23-50,
			 levies a privilege or license tax 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,
			 an amount equal to 5 percent of the gross receipts of any such
			 business.
(2) The term
			 "reconstruct" as used in this rule means to construct again or repair an
			 existing public highway, road, bridge, street, or tunnel.
(3) The contractors gross receipts tax
			 referenced in
(1) above applies to any
			 contract between a contractor or contract assignee and the State of Alabama or
			 between a contractor and any city, town, or county if the State of Alabama is a
			 joint party with the city, town, or county to construct, reconstruct, or build
			 any public highway, road, bridge, street, or tunnel and includes but is not
			 limited to contracts for:
(a)
			 Earthwork,
(b) Bases,
(c) Surfacing,
(d) Pavements,
(e) Structures,
(f) Incidentals, which become a part of the
			 highway, road, bridge, street, or tunnel, structure footings, and
(g) Traffic control devices,
(h) Highway lighting,
(i) Materials,
(j) Bridge scouring and painting,
(k) Installation or repair of overhead signs
			 and/or
(l) Sign
			 rehabilitation.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.05 - Effective Date Of New Sales And Use Tax Laws

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Patricia A. Estes
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.06 - Hotels, Lodging Houses, Apartment Houses, Tourist Camps

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Donna Joyner
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-26-19.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.09 - Leasing and Rental of Tangible Personal Property

Current through Register Vol. 42, No. 9, June 28, 2024
(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) Rental tax is levied on each person,
			 firm, or corporation engaged in the business of leasing or renting tangible
			 personal property in an amount equal to 4 percent of the gross proceeds of the
			 business except the rate of 2 percent shall apply to the gross proceeds from
			 the leasing or rental of linens and garments, and the rate of 1 1/2
			 percent shall apply to the gross proceeds from the leasing or rental of
			 automotive vehicles, truck trailers, semitrailers, and house trailers. (Section
			 40-12-222)
(4) Persons leasing or renting
			 tangible personal property in Alabama shall apply for and obtain a rental tax
			 license from the department on forms furnished by the department. (Section
			 40-12-221)
(5) Unless the taxpayer qualifies
			 to file and pay rental tax on a calendar quarter or calendar year basis, rental
			 tax is due and payable in monthly installments on or before the twentieth day
			 of the month next succeeding the month in which the tax accrues. See Rule
			 810-6-5-.30.01 Filing and Paying State Rental Tax and State-Administered County and Municipal
			 Rental Taxes on a Quarterly or Annual Basis. Every lessor on whom the tax is
			 levied shall prepare and forward to the department within the time prescribed
			 by law, on forms prepared and furnished by the department, a rental tax return
			 for each calendar tax reporting period and shall compute the tax due and shall
			 pay to the department the amount of tax shown to be due. Rental tax returns
			 shall require the following information:
(a)
			 Taxpayer's tax account number, legal name, and complete address,
(b) Period covered by the return and due date
			 of the return,
(c) A breakdown, by
			 applicable tax rate, of the gross proceeds from the rental or leasing of
			 automotive vehicles, truck trailers, semi-trailers, and house trailers; the
			 gross proceeds from the rental or leasing of linens and garments; and the gross
			 proceeds from the rental or leasing of all other tangible personal
			 property,
(d) A breakdown, by
			 otherwise applicable tax rates, of total deductions claimed,
(e) Measure of tax by applicable tax
			 rate,
(f) Gross tax due by
			 applicable tax rate,
(g) Total
			 gross amount of tax due,
(h)
			 Penalties and interest due, if applicable,
(i) Credits claimed, if any,
(j) Total amount due,
(k) Total amount remitted
(l) An indication if payment of tax is made
			 through electronic funds transfer (EFT), and
(m) Taxpayer's signature, title, and date
			 signed.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.10 - Lodgings Tax As It Applies To Accommodations Provided By Trailer Courts

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Donna Joyner
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-26-19.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.11 - Nonresident Vendor's Liability For Use Tax On Deliveries Made Outside Alabama

Current through Register Vol. 42, No. 9, June 28, 2024
(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 responsibility for collecting and remitting
			 Alabama use tax on goods transported by him into Alabama or caused to be
			 transported into Alabama by such vendor by common carrier, contract hauler, or
			 the private transportation facilities of the vendor.
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.11.06 - Sales And Use Tax Due On Certain Boats Purchased Out Of State Other Than At Wholesale Or Purchased In State Other Than At Wholesale From Persons Other Than Licensed Dealers

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Dan DeVaughn.
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-23-31,
				  40-23-83,
				  Act No. 93-622 Section 10.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.12 - Personal Property Used In Rooms Or Other Lodgings

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Donna Joyner
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-26-19.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.14 - Pipeline Company - Property Transfers

Current through Register Vol. 42, No. 9, June 28, 2024
(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 for new and unused materials
			 transferred out of Alabama which were purchased out of state and on which
			 Alabama use tax has been paid.
(3)
			 The Department will not consider used equipment and materials transferred into
			 Alabama to be taxable where the taxpayer's records clearly show that the
			 property was substantially used prior to the transfer and where there is no
			 appearance of an attempt to evade the payment of the tax by such use and
			 transfer.
(4) No allowance will be
			 made for outgoing transfers of equipment and materials, either new or used, the
			 sales of which were subject to the Alabama sales tax.
(5) In determining whether or not transferred
			 property is subject to tax, the assumption will be that the property was
			 purchased for use in Alabama and that Alabama tax has not been paid thereon.
			 The company will be burdened with showing by its records that the transferred
			 property was purchased for use outside of Alabama and was so used prior to its
			 being transferred to Alabama. The assumption that the property was purchased
			 for use in Alabama is overcome when it is shown that there has been a real and
			 substantial use of the property outside of this state prior to its transfer.
			 §
								40-23-61
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.16 - Churches And Other Religious Organizations And Institutions

Current through Register Vol. 42, No. 9, June 28, 2024
(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, when engaging in the business of selling
			 tangible personal property at retail or operating a public place of amusement
			 or entertainment, must comply with the provisions of the sales and use tax laws
			 relative to collecting, reporting, and paying sales or use taxes. (§§
								40-23-2,
			 40-23-7,
			 40-23-61,
			 and
			 40-23-68,
Code of Ala. 1975
)
(2) Printed or illustrated lessons, notes,
			 and explanations purchased by churches or other religious organizations for
			 distribution free of charge to pupils or students in Sunday schools, Bible
			 classes, or other educational facilities established and maintained by churches
			 or similar religious organizations are exempt from use tax. There is no
			 corresponding exemption from sales tax. This use tax exemption does not apply
			 to purchases which are not distributed in the manner enumerated above or to
			 purchases made by individuals. Sales of hymn books, Bibles, and other religious
			 publications to churches, other religious organizations and institutions, or
			 individuals are taxable at the general rate of sales or use tax. (§§
								40-23-2,
			 40-23-61,
			 and
			 40-23-62(4),
Code of Ala. 1975
)
(3) Certain religious organizations and
			 institutions are specifically exempted from the payment of sales and use taxes
			 pursuant to special acts of the Legislature. (See Rule
			 810-6-3-.07.05 entitled Charitable Organizations and Institutions.)
Authors:
Michele Mayberry, Patricia A. Estes,
				  and Dan DeVaughn
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)
				  (5),
				  40-23-2,
				  40-23-7,
				  40-23-31,
				  40-23-61,
				  40-23-62(4),
				  40-23-68,
				  40-23-83.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.17 - Rooms Or Other Accommodations Furnished For Purpose Other Than Sleeping Quarters

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Donna Joyner
Statutory Authority:
Code of Ala.
				  1975
, §S40-2A-7(a)(5),
				  40-26-19.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.18 - Sales Exclusively Of Articles For 10¢Or Less

Current through Register Vol. 42, No. 9, June 28, 2024
Rule repealed; effective November 27, 1985.
Author:
Statutory Authority:
Code of Ala.
				  1975
, §
										40-23-31.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.19 - Seller To Give Receipt For Tax Collected

Current through Register Vol. 42, No. 9, June 28, 2024
(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 retailer.
(b) The name and address of the
			 purchaser.
(c) A description
			 identifying the property sold to the purchaser.
(d) The date on which the property was
			 sold.
(e) The sale price of the
			 property.
(f) The amount of tax
			 collected by the retailer from
(g)
			 The serial number of the seller's certificate of authority to collect use tax
			 or the number of the license issued to him under the provisions of the Sales
			 Tax Law.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.19.01 - State Use Tax Returns

Current through Register Vol. 42, No. 9, June 28, 2024
(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 state use tax on a calendar quarter or calendar year basis, state use tax
			 is due and payable in monthly installments on or before the twentieth day of
			 the month next succeeding the month in which the tax accrues. See Rule
			 810-6-5-.30 Filing and Paying State Sales and Use Taxes and State-Administered County and
			 Municipal Sales and Use Taxes on a Quarterly or Annual Basis. (Section
			 40-23-68)
(3) Every seller liable to
			 collect and remit the state use tax shall prepare and forward to the
			 Department, within the time prescribed by law, a state seller's use tax return
			 for each calendar tax reporting period using forms furnished by the Department
			 and shall pay to the Department the amount of tax shown to be due. State
			 Seller's Use Tax returns shall require the following information:
(a) Taxpayer's tax account number, federal
			 employer identification number, legal name, trade or business name, and
			 complete address,
(b) Period
			 covered by the return and due date of the return,
(c) A breakdown, by applicable tax rate, of
			 the total sales price of tangible personal property sold for delivery in
			 Alabama and collections during the tax reporting period on credit sales
			 previously claimed as a deduction,
(d) Totals, by applicable tax rate, of the
			 items enumerated in (c) above,
(e)
			 A breakdown, by otherwise applicable tax rates, of total deductions
			 claimed,
(f) Measure of tax by
			 applicable tax rate,
(g) Gross tax
			 due by applicable tax rate,
(h)
			 Total gross amount of tax due,
(i)
			 Penalties and interest due, if applicable,
(j) Credit claimed,
(k) Total amount due,
(l) Total amount remitted,
(m) An indication if payment of tax is made
			 through electronic funds transfer (EFT), and
(n) Signature of the taxpayer or the
			 taxpayer's duly authorized agent and the date signed.
Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-6-5 - USE TAX LAW; CONTRACTORS GROSS RECEIPTS TAX; LODGINGS TAX; RENTAL TAX; UTILITY TAXES; MISCELLANEOUS RULES › Section 810-6-5-.20 - Services Furnished In Rooms Or Other Lodgings

Current through Register Vol. 42, No. 9, June 28, 2024
(Repealed).
Author:
Donna Joyner
Statutory Authority:
Code of Ala.
				  1975
, §§
										40-2A-7(a)(5),
				  40-26-19.