Alabama § 45-2-244.102 Levy of Additional Sales Tax Paralleling State Sales Tax; Exemptions

Alabama Statutes

§ 45-2-244.102 — Levy of Additional Sales Tax Paralleling State Sales Tax; Exemptions

Alabama § 45-2-244.102

JurisdictionAlabama

Title 45Local Laws

Ch. 2Baldwin County

Art. 24Taxation

Part 5Tax, Sales and Use

Subpart 4Paralleling State Tax

This text of Alabama § 45-2-244.102 (Levy of Additional Sales Tax Paralleling State Sales Tax; Exemptions) 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 § 45-2-244.102 (2026).

Text

(a)There is hereby levied and imposed with the county, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax paralleling the state sales tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be, and within specified areas at the rate of one percent of the gross proceeds of sales or receipts.

(b)There are exempted, however, from the provisions of this section and from the computation of the amount of the tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) There is hereby levied and imposed with the county, in addition to all other taxes, including municipal gross receipts license taxes now imposed by law, a special county privilege license tax paralleling the state sales tax, such privilege license tax to be determined by the application of rates against gross sales or gross receipts, as the case may be, and within specified areas at the rate of one percent of the gross proceeds of sales or receipts.
(b) There are exempted, however, from the provisions of this section and from the computation of the amount of the tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.