| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the Town of Coker, Alabama, and its police jurisdiction (located in Tuscaloosa County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the Town of Coker resolution adopted and approved by the town council on February 15, 2001, the Alabama Department of Revenue will begin collecting the new Town of Coker sales and use tax which will become effective May 1, 2001.
The sales and use tax rates for the Town of Coker
are shown below:
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|
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| General Rate |
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| Admissions to places of amusement and entertainment |
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| 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 harvestingfarm 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 |
|
If sales are made and delivered to consumers outside the corporate limits of Town of Coker but within the police jurisdiction, the rates of tax are one-half of those stated above.
The Law requires that the tax be collected from
your customers in the same manner as the State Sales Tax.
The Coker ordinance 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 or the police jurisdiction. The rate of use tax is the same as the sales tax rates. No discount is allowed for prompt payment of consumer use tax.
You can now prepare, file and pay your state sales tax and local sales, use, lodgings, and rental taxes online! Simply go to our Web site at: www.ador.state.al.us/salestax/efiling.html, select an ERO (Electronic Return Originator) and follow the instructions. If you choose to file and pay electronically, the Town of Coker sales and use taxes are included on the electronic local tax return. Simply enter the gross sales and deductions, and all calculations will be done automatically for you. Otherwise, the Town of Coker Sales and Use Tax must be remitted on your letter size Alabama Department of Revenue City and County Tax Return, and mailed to the address at the top of the return. If you have Town of Coker sales and/or use tax to remit and find no Town of Coker entry in Column A, you should add Coker in that column, Tax Code 9760 in Column B and the appropriate tax type in Column C.
Please direct all questions regarding the Town of Coker tax to this office.