Alabama – Valley Increases Local Sales and Use Tax Rates

SALT Report 1274 – The Alabama Department of Revenue has announced that the city of Valley will increase its local sales and use tax rates, effective January 1, 2012. The rate change affects the following:
  • The rates for general items, admissions to places of amusement and entertainment, and retail sales of food for human consumption sold through vending machines will increase from 4% to 5%.
  • The rates for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products, and machines, parts, and attachments for machines used in manufacturing tangible personal property will increase from 2% to 3%.
  • The rate for the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers will increase from 0.75% to 1.75%.
  • The withdrawal fee for automotive vehicle dealers will increase from $25 to $50.
If the sale of tangible personal property is made or delivered, or if the purchase of tangible personal property is stored, used or consumed outside the city limits but within the police jurisdiction of the city, the rate of tax is one-half of those stated above.
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