Alabama § 40-12-44 Adding Machines, Calculating Machines, Comptometers, Etc

Alabama Statutes

§ 40-12-44 — Adding Machines, Calculating Machines, Comptometers, Etc

Alabama § 40-12-44

Title 40Revenue and Taxation

Ch. 12Licenses

Art. 2Business, Vocation, or Occupation

This text of Alabama § 40-12-44 (Adding Machines, Calculating Machines, Comptometers, Etc) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-12-44 (2026).

Text

Each person engaged in the business of selling adding machines, calculating machines, comptometers, billing machines, bookkeeping machines, cash registers, typewriters, or similar machines shall pay the following annual privilege tax: In counties of over 100,000 inhabitants, $100; in counties of over 60,000 inhabitants and not over 100,000 inhabitants, $60; in counties of over 40,000 inhabitants and not over 60,000 inhabitants, $40; in counties of 40,000 inhabitants or less, $25.

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Each person engaged in the business of selling adding machines, calculating machines, comptometers, billing machines, bookkeeping machines, cash registers, typewriters, or similar machines shall pay the following annual privilege tax: In counties of over 100,000 inhabitants, $100; in counties of over 60,000 inhabitants and not over 100,000 inhabitants, $60; in counties of over 40,000 inhabitants and not over 60,000 inhabitants, $40; in counties of 40,000 inhabitants or less, $25.