Alabama – Local Tax Rate and Administration Changes

SALT Report 1366 – The Alabama Department of Revenue has announced the following local sales and use tax rate and administration changes.

Effective February 1, 2012, the department will begin collecting local sales taxes for the town of Allgood. The rates for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers are 0.50%. The withdrawal fee for automotive vehicle dealers is $20.

Effective February 1, 2012, the department will begin collecting local sales and use taxes for the town of Ider. The rates for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers are 1%. The withdrawal fee for automotive vehicle dealers is $2.50.

Effective January 1, 2012, in the town of Morris, the rates for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers increased from 1% to 2%. The withdrawal fee for automotive vehicle dealers remained at $5.

For Further Information:

Alabama Department of Revenue – Local Tax Notices