Code of Alabama - Title 45: Local Laws - Section 45-22-243.92 - Levy of use tax

Section 45-22-243.92 - Levy of use tax.

(a) Excise taxes on the storage, use, or other consumption of property in the county are imposed as hereinafter provided in this section.

(1) An excise tax is levied and imposed on the storage, use, or other consumption in the county of tangible personal property purchased at retail, on or after June 1, 1975, for storage, use, or other consumption in the county on or after June 1, 1975, at the rate of one percent of the sale price of such property (regardless of whether the retailer is or is not engaged in business in the county or in the state), except as provided in subdivisions (2), (3), and (4).

(2) An excise tax is levied and imposed on the storage, use, or other consumption in the county of any machines or machinery used in the mining, quarrying, compounding, processing, and manufacturing of tangible personal property, (including parts of such machines or machinery and attachments and replacements therefor, which are made or manufactured for use on or in the operation of such machines, and which are necessary to the operation of such machines and are customarily so used), purchased at retail on or after June 1, 1975, for storage, use, or other consumption in the county, at the rate of one-half of one percent of the sales price of such machines or machinery, and such parts, attachments, or replacements therefor.

(3) An excise tax is levied and imposed on the storage, use, or other consumption in the county of any automotive vehicle, truck trailer, semi- trailer, or house trailer purchased at retail on or after June 1, 1975, for storage, use, or other consumption in the county at the rate of one-half of one percent of the sales price of such automotive vehicle, truck trailer, semi- trailer, or house trailer; provided, that where any used automotive vehicle, truck trailer, semi-trailer or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax levied shall be paid on the net difference, that is, the difference in the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.

(4) An excise tax is levied and imposed on the storage, use, or other consumption in the county of any machine, machinery, or equipment, which is used in planting, cultivating, and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock, or poultry on farms, and the parts of such machines, machinery, or equipment, attachments and replacements therefor which are made or manufactured for use on or in the operation of such machine, machinery, or equipment, and which are necessary to and customarily used in the operation of such machine, machinery, or equipment, which is purchased at retail after June 1, 1975, for storage, use, or other consumption in the county, at the rate of one-half of one percent of the sales price of such property; provided, that the one-half of one percent rate prescribed in this subdivision with respect to parts, attachments, and replacements shall not apply to any automotive vehicle or trailer designed primarily for public highway use except farm trailers used primarily in the production and harvesting of agricultural commodities.

(5) An excise tax is levied and imposed on the classes of tangible personal property, and at the rates imposed on such classes, specified in subdivisions (1), (2), (3), and (4), on the storage, use, or other consumption in the performance of a contract in the state of any such tangible personal property, new or used, the tax to be measured by the sales price or the fair and reasonable market value of such tangible personal property when put into use in the state, whichever is less; provided, however, the tax imposed by this subdivision shall not apply where the taxes imposed by subdivisions (1), (2), (3), or (4) apply.

(b) There are exempted from this section and the tax imposed by this section the storage, use, or other consumption of property the storage, use, or other consumption of which is presently exempted under the state use tax statutes from the state use tax. Subject to those exemptions, every person storing or using or otherwise consuming in the county tangible personal property purchased at retail on or after June 1, 1975, shall be liable for the tax imposed by this section, and the liability shall not be extinguished until the tax has been paid by such person; provided, however, that a receipt from a registered seller given pursuant to Section 45-22-243.95 to the purchaser of any property to be used, stored, or consumed in the county shall be sufficient to relieve the purchaser from further liability for a tax to which such receipt may refer.

(Acts 1975, No. 30, p. 251, §3.)

Last modified: May 3, 2021