| 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 Clayton, Alabama, and its police jurisdiction (Barbour County). |
On November 1, 1999 the governing body of the Town of Clayton adopted Ordinance No. 1999-11 increasing the rates of Clayton sales and use tax. The increased rates of sales and use tax are effective January 1, 2000 as follows:
| OLD RATES |
NEW RATES |
|
| General Rate | 2% | 3% |
| Admissions to places of amusement and entertainment | 2% | 3% |
| Cost of food for human consumption sold through vending machines | 2% | 3% |
| Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products | 1/2 of 1% | 1/2 of 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 1/2 of 1% | 1/2 of 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | 1/2 of 1% | 1/2 of 1% |
If sales are made and delivered to consumers outside the corporate limits of the Town of Clayton but within the police jurisdiction, the rates of tax are one-half the new rates shown above.
The Town of Clayton Ordinance No. 1999-11 also levies a use tax on tangible personal property purchased outside the corporate limits of the Town and its police jurisdiction for use, storage, or other consumption within the corporate limits of the Town and its police jurisdiction. The use tax rates are the same as the new sales tax rates indicated above.
If you need additional information, please contact this office.