There is levied and imposed in the county, in addition to all other taxes of every kind imposed by law, and authorized to be levied and collected as herein provided, an excise tax on the storage, use, or other consumption of property in the county 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 (not including materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U. S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources) purchased at reta
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There is levied and imposed in the county, in addition to all other taxes of every kind imposed by law, and authorized to be levied and collected as herein provided, an excise tax on the storage, use, or other consumption of property in the county 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 (not including materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft and commercial fishing vessels of over five tons load displacement as registered with the U. S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources) purchased at retail on or after June 8, 2007, for storage, use, or other consumption in the county, except as provided in subdivision (2), (3), and (4), at the rate of one percent of the sales price of such property.
(2)
An excise tax is levied and imposed on the storage, use, or other consumption in the county of any machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property purchased at retail on or after June 8, 2007, at the rate of one-half of one percent of the sales price of any such machine; provided, that the term machine as herein used, shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property, and the parts of such machines, attachments, and replacements therefore, 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.
(3)
An excise tax is levied and imposed on the storage, use, or other consumption in the county of any automotive vehicle or truck trailer, semitrailer, house trailer, or mobile home setup materials and supplies including, but not limited to, steps, blocks, anchoring, cable pipes, and any other materials pertaining thereto, purchased at retail on or after June 8, 2007, 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, semitrailer, house trailer, or mobile home setup materials and supplies; provided where any used automotive vehicle or truck trailer, semitrailer, 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 herein shall be paid on the net difference, that is, 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 therefore 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 8, 2007, for the storage, use, or other consumption in the county at the rate of one-half of one percent of the sales price of such property; regardless of whether the retailer is or is not engaged in the business in this county; provided, however, the one-half of one percent rate herein prescribed 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; provided, further, where any used 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, and poultry on farms is taken in trade or in a series of trades as a credit or part payment on a sale of a new or used machine, machinery, or equipment, the tax levied herein shall be paid on the net difference, that is, the price of the new or used machine, machinery, or equipment sold, less the credit for the used machine, machinery, or equipment taken in trade.