| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or other consumption in Butler County, Alabama. |
The Alabama Department of Revenue will begin collecting and administering effective April 1, 1999 the Butler County sales and use taxes previously collected by LGREC, Incorporated.
Under the provisions of Act No. 86-198, Butler County levied a sales and use tax paralleling the state sales and use tax. The rates of sales and use tax are shown below:
| S&U | |
| General Rate | 1% |
| Admissions to places of amusement and entertainment | 1% |
| Cost of food for human consumption sold through vending machines | 1% |
| Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products | 1/5 of 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 1/5 of 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | 1/5 of 1% |
The Butler County sales and use tax returns will be filed in the same manner as your state reports and should be mailed to:
ALABAMA DEPARTMENT OF REVENUE
Forms for use in filing the Butler County returns will be mailed to you before May 1, 1999 so you can file your report for the month of April 1999 on or before May 20.
A combined city & county tax return which will include Butler County must be used to file your return and a separate remittance must be attached to the return. Please make your remittance payable to the Alabama Department of Revenue. The tax collected for Butler County will be returned to the County.
If your city & county return does not include Butler County, please add Butler County, the 7007 code, the appropriate tax code, and the Gross sales & tax due.
Please direct all questions regarding the Butler County tax to this office.