SALT Report 1165 – The Alabama Department of Revenue announced that the city of Fort Deposit levied a use tax, effective September 1, 2011. The rate levied for general items is 2.5%. The rates levied for the net difference paid for machines, machinery, equipment used in planting, cultivating, and harvesting farm products; machines, parts, and attachments for machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers are 0.25%.
However, if purchases of tangible personal property are stored, used or consumed outside of the city limits but within the police jurisdiction of the city, the rates of tax are one-half of those stated above.
Further, the city of Fort Deposit imposed a rental tax on leases or rentals of tangible personal property, vehicles, and linens at the rate of 3%, effective September 1, 2011.
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