Alabama – Local Rate Changes

SALT Report 1170 – The Alabama Department of Revenue announced that Alabaster city and Phenix City will increase their local sales and use tax rates.
Effective December 1, 2011 the rates in Alabaster city for general items, admissions to places of amusement and entertainment, retail sales of food for human consumption sold through vending machines, and machines, parts, and attachments for machines used in manufacturing tangible personal property will increase from 3% to 4%.
On October 1, 2011 Phenix City increased its local sales and use tax rates. The rates for general items, admissions to places of amusement and entertainment, retail sales of food for human consumption sold through vending machines, the net difference paid for machines, machinery, or equipment used in planting, cultivating, and harvesting farm products, and machines, parts, and attachments for machines used in manufacturing tangible personal property increased from 3% to 3.75%. The rate for the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers increased from 2% to 3.75%.
However, if the sale or purchase of tangible personal property is made, delivered, stored, used or consumed, outside the corporate limits of Phenix City but within the police jurisdiction, the rates of tax are one-half of those stated above.
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