| TO: |
ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or other consumption in Crenshaw County, Alabama. |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the Crenshaw County resolution adopted and approved by the County Commission on June 11, 2001, the Alabama Department of Revenue will begin collecting the portion of the county sales and use taxes previously collected by AlaTax, Inc. The Alabama Department of Revenue will begin collecting the Crenshaw County taxes effective September 1, 2001. Therefore, your last Crenshaw County sales and use tax return filed with AlaTax, Inc. will be for the month of August 2001, due on or before September 20, 2001.
All Crenshaw County sales and use taxes for the
filing periods beginning September 2001 due on or before October 20, 2001, will
be remitted to the Alabama Department of Revenue. The county tax rates are as
follows:
|
|
RATES |
| General Rate |
|
| Admissions to places of amusement and entertainment |
|
| 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 |
|
The Law requires that the tax be collected from your customers in the same manner
as the State Sales Tax.
The Crenshaw County ordinance also levies a use tax on tangible personal property purchased outside the corporate limits of the county for use, storage or consumption within the county limits. 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 and pay your state sales tax and local sales and use 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 Crenshaw County tax is 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 Crenshaw County 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 Crenshaw County sales and/or use taxes to remit and find no Crenshaw County entry in Column A, you should write in Crenshaw County, Tax Code 7021 in Column B, and the appropriate tax type in Column C.
Please direct all questions regarding the Crenshaw
County sales and use taxes to this office.