| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in Chambers County, Alabama. |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the Chambers County resolution adopted and approved by the County Commission on August 14, 2003, the Alabama Department of Revenue will begin collecting the county sales and use taxes previously collected by AlaTax Local Government Services. The Alabama Department of Revenue will begin collecting the Chambers County taxes effective October 1, 2003. Therefore, your last Chambers County sales and use tax return filed with AlaTax Local Government Services will be for the month of September 2003, due October 20, 2003.
The sales and use tax rates for Chambers County are as shown below:
| |
|
| General Rate | |
| Admissions to places of amusement and entertainment | 1.000 |
| Retail Selling Price of food for human consumption sold through vending machines | |
| Net difference paid for machines,
machinery, and equipment used in planting, cultivating and harvesting farm products |
|
| Machines and parts and attachments
for machines used in manufacturing tangible personal property |
|
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | |
Filing instructions for reporting the Chambers County sales and use tax will be mailed to you before the filing date on November 20, 2003.
Please direct all questions regarding the Chambers County sales and use taxes to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490