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-.31 - City And County Sales, Use, Rental, And Lodgings Tax Return

Current through Register Vol. 42, No. 9, June 28, 2024
(1) The term
			 "Department" as used in this rule shall mean the Department of Revenue of the
			 State of Alabama.
(2) The term
			 "state-administered local taxes" as used in this rule shall mean county and
			 municipal sales, use, rental, and lodgings taxes which are administered and
			 collected by the Department of Revenue of the State of Alabama.
(3) Every person required by law to report
			 and pay a state-administered local tax shall prepare and forward to the
			 Department, within the time prescribed by law, a city and county tax return for
			 each tax reporting period on a form prescribed by the Department and pay to the
			 Department the amount of tax shown due on the return.
(4) All state-administered local taxes shall
			 be reported on a single form requiring the following information:
(a) Period covered by the return and the due
			 date of the return,
(b) Taxpayer's
			 legal name,
(c) Taxpayer's complete
			 address,
(d) Taxpayer's tax account
			 number,
(e) Taxpayer's aggregate
			 chain number as assigned by the Department.
(f) A breakdown of sales tax information by
			 locality code as follows:
1. Total gross
			 sales, the total collections during the reporting period on credit sales
			 previously claimed as a deduction, and the cost of property purchased at
			 wholesale withdrawn for use or consumption, by tax rate type as follows:
(i) Automotive vehicles, truck trailers,
			 semitrailers, and house trailers;
(ii) Farm machinery and equipment;
(iii) Machines used in mining, quarrying,
			 manufacturing, compounding, or processing tangible personal property;
(iv) Food and food products for human
			 consumption not including beverages other than coffee, milk, milk products, and
			 substitutes therefor sold through vending machines; and,
(v) All other tangible personal property in
			 the local taxing jurisdiction, and gross receipts from places of
			 amusement.
2. Total
			 deductions claimed by applicable tax rate,
3. Measure of tax by applicable tax
			 rate,
4. Gross tax due by
			 applicable tax rate,
5. Number of
			 automotive vehicles withdrawn for use as demonstrators,
6. Total demonstrator fee due,
7. Total gross amount of tax due,
8. Discount due for prompt payment, if
			 applicable,
9. Penalty and interest
			 due, if applicable, and
10. Total
			 amount due.
(g) A
			 breakdown of rental tax information by locality code as follows:
1. The gross proceeds derived from the
			 leasing or rental by tax rate type as follows:
(i) Automotive vehicles, truck trailers,
			 semitrailers, and house trailers;
(ii) Linens and garments; and,
(iii) All other tangible personal
			 property.
2. Total
			 deductions claimed by applicable tax rate,
3. Measure of tax by applicable tax
			 rate,
4. Gross tax due by
			 applicable tax rate,
5. Total gross
			 amount of tax due,
6. Penalty and
			 interest due, if applicable, and
7.
			 Total amount due.
(h) A
			 breakdown of lodgings tax information by locality code as follows:
1. Total gross charges, both cash and credit,
			 from the rental of rooms, lodgings, accommodations, and services furnished to
			 transients and collections on credit charges previously claimed as a
			 deduction,
2. Total
			 deductions,
3. Measure of
			 tax,
4. Gross amount of
			 tax,
5. Discount for prompt payment
			 of tax, if applicable,
6. Penalty
			 and interest due, if applicable, and
7. Total amount due.
(i) A breakdown of sellers use tax
			 information by locality code as follows:
1.
			 Total sales price and total collections during the reporting period on credit
			 sales previously claimed as a deduction, by tax rate type as follows:
(i) Automotive vehicles, truck trailers,
			 semitrailers, and house trailers;
(ii) Farm machinery and equipment;
(iii) Machines used in mining, quarrying,
			 manufacturing, compounding, or processing tangible personal property;
			 and,
(iv) All other tangible
			 personal property sold for delivery in the local taxing jurisdiction.
2. Total deductions claimed by
			 applicable tax rate,
3. Measure of
			 tax by applicable tax rate,
4.
			 Gross tax due by applicable tax rate,
5. Total gross amount of tax due,
6. Penalty and interest due, if applicable,
			 and
7. Total amount due.
(j) A breakdown of consumers use
			 tax information by locality code as follows:
1. Total purchase price of tangible personal
			 property purchased outside the local taxing jurisdiction for use, storage, or
			 consumption in the jurisdiction, or purchased within the jurisdiction on which
			 the sales or use tax due was not paid, by tax rate type as follows:
(i) Automotive vehicles, truck trailers,
			 semitrailers, and house trailers;
(ii) Farm machinery and equipment;
(iii) Machines used in mining, quarrying,
			 manufacturing, compounding, or processing tangible personal property;
			 and,
(iv) All other tangible
			 personal property.
2.
			 Total deductions claimed by applicable tax rate, including a measure to allow
			 credit for taxes paid to another state or to a political subdivision of another
			 state under a requirement of law on out-of-state purchases,
3. Measure of tax by applicable tax
			 rate,
4. Gross tax due by
			 applicable tax rate,
5. Total gross
			 amount of tax due,
6. Penalty and
			 interest due, if applicable, and
7.
			 Total amount due.
(k)
			 Total amount due for all state-administered local taxes reported on the
			 return.
(l) Credit due for a
			 previous overpayment. Any credit taken for previous overpayment must be
			 approved in advance by the Department.
(m) Net amount due (total amount due less
			 approved credit due).
(n) The total
			 amount remitted.
(o) An indication
			 as to whether the taxes shown due on the return have been remitted through an
			 electronic funds transfer, and
(p)
			 The taxpayer's signature and the date the return is signed.