§ 45-54-242.21 — Authorization of Levy of Use Tax

Alabama § 45-54-242.21

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 54: Pickens County
• Art. 24: Taxation
• Part 3: Tax, Sales and Use
• Subpart 2: 1982 Tax

Text

(a) An excise tax is imposed on the storage, use, or other consumption in Pickens County of tangible personal property purchased at retail on or after June 1, 1982, for storage, use, or other consumption in the county at the rate of one percent of the sales price of the property, except as otherwise provided as follows:
(b)
An excise tax is imposed on the storage, use, or other consumption in Pickens County of any automotive vehicle, truck trailer, semitrailer, or house trailer, purchased at retail on or after June 1, 1982, for storage, use, or other consumption in Pickens County, at the rate of one-third of one percent of the sales price of such automotive vehicle, truck trailer, semitrailer, or house
trailer.
(c)
Every person storing, using, or otherwise consuming in Pickens County any tangible personal property purchased at retail shall be liable for the tax imposed by subsection (a) or (b), and the liability shall not be extinguished until the tax has been paid;
provided, however, that a receipt from a retailer maintaining a place of business in the county showing the payment of the tax shall be sufficient to relieve the purchaser from further liability for a tax to which the receipt may refer.

Legislative History

(Act 82–359, p. 512, § 2.)