New legislation clarifies that county taxes will be imposed , collected and enforced in the same manner and with the same exemptions as provided under Act 1997-549.
The Alabama Legislature has enacted legislation clarifying Act 2004-325, which authorized Escambia County to impose a privilege or license tax, a consumers’ use tax, and a sellers’ use tax at the rate of 3% on business activity against gross sales or gross receipts of a business. The legislation clarifies that such taxes levied will be imposed, collected and enforced in the same manner and with the same exemptions as provided under Act 1997-549. Sales of automobiles, agricultural equipment, forestry equipment, manufacturing equipment, and manufactured homes are exempt from such taxes.
H.B. 735, Laws 2010, effective retroactively to June 1, 2004
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