| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or other consumption in the Town of Beaverton, Alabama, and its police jurisdiction (Lamar County). |
On March 2, 1999 the governing body of the Town of Beaverton adopted an ordinance decreasing the rates of Beaverton sales and use tax on farm machinery, manufacturing machinery, and automotive vehicles. The decreased rates of sales and use tax are effective May 1, 1999 as follows:
| OLD RATES |
NEW RATES |
|
| General Rate | 2% | 2% |
| Admissions to places of amusement and entertainment | 2% | 2% |
| Cost of food for human consumption sold through vending machines | 2% | 2% |
| Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products | 2% | 1/2 of 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 2% | 1/2 of 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | 2% | 1/2 of 1% |
If sales are made and delivered to consumers outside the corporate limits of the Town of Beaverton but within the police jurisdiction, the rates of tax are one-half the new rates shown above.
Forms to be used in reporting the tax will be mailed to you before June 1, 1999, so that you can mail your report for May 1999, on or before June 20.
If you need additional information, please contact this office.