Alabama § 45-26-244.32 Levy of Tax

Alabama Statutes

§ 45-26-244.32 — Levy of Tax

Alabama § 45-26-244.32

JurisdictionAlabama

Title 45Local Laws

Ch. 26Elmore County

Art. 24Taxation

Part 5Tax, Sales and Use

Subpart 2Rainy Day Fund

This text of Alabama § 45-26-244.32 (Levy of Tax) 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 § 45-26-244.32 (2026).

Text

(a)Subject to the time limitations set forth hereafter, the County Commission of Elmore County may levy, in addition to all other taxes, a one cent sales and use tax. It is intended for this sales and use tax to apply to the same privileges, licenses, and circumstances as set forth in the aforementioned state sales and use tax statutes.

(b)All sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.

(c)Notwithstanding the foregoing, the privilege license tax authorized by this subpart shall be one tenth of one percent on the gross sales at retail of any automotive vehicle, truck trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing, or manufacturing tangible personal proper

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

(a) Subject to the time limitations set forth hereafter, the County Commission of Elmore County may levy, in addition to all other taxes, a one cent sales and use tax. It is intended for this sales and use tax to apply to the same privileges, licenses, and circumstances as set forth in the aforementioned state sales and use tax statutes.
(b) All sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.
(c) Notwithstanding the foregoing, the privilege license tax authorized by this subpart shall be one tenth of one percent on the gross sales at retail of any automotive vehicle, truck trailer, semitrailer, house trailer, machinery used in mining, quarrying, compounding, processing, or manufacturing tangible personal property or used in connection therewith, machinery or equipment 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.