| 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 Dauphin Island, Alabama, and its police jurisdiction (Mobile County). |
In reviewing the amendments to Ordinance No. 2 of the Town of Dauphin Island, we have been advised that this ordinance did not increase the use tax rates to three percent as stated in our previous notice dated November 20, 1997.
According to Ordinance No. 2C the use tax rates for the Town of Dauphin Island are two percent on automotive vehicles, machines and parts and attachments for machines used in manufacturing, machinery and equipment used in planting and cultivating farm products and general rate merchandise that is subject to use tax. The sales tax rate for all tangible personal property will continue to be three percent.
The sales and use tax rates on sales made outside the corporate limits of the Town but within the police jurisdiction will be one-half of the rates stated above. The two percent use tax rates were effective December 1, 1997.
Please direct all questions regarding the Town of Dauphin Island tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P.O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490