FOLEY
| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the City of Foley, Alabama, and its police jurisdiction (Baldwin County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and Resolution
No. 1361-98 adopted and approved by the city council on July 6, 1998, the Alabama
Department of Revenue will begin collecting the sales and use taxes previously
collected by ALA TAX. The Alabama Department of Revenue will begin collecting
the City of Foley taxes effective November 1, 1998.
The sales and use tax rates for the City of Foley are shown below:
| General Rate | 1% |
| Admissions to places of amusement and entertainment | 1% |
| Cost of food for human consumption sold through vending machines | 1% |
| Net difference paid for machines, machinery and equipment used in planting, cultivating, and harvesting farm products | 1/4 of 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 1/4 of 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers | 1/4 of 1% |
If sales are made and delivered to consumers outside the corporate limits of the City of Foley 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. Ordinance No. 1361-98 also levies a use tax
on tangible personal property purchased outside the corporate limits of the
City and its police jurisdiction for use, storage, or other consumption within
the corporate limits of the City and its police jurisdiction. The rates of
use tax are the same as the sales tax rates.
The City of Foley Sales and Use tax returns will be filed in the same manner as your State
Reports and should be mailed to:
ALABAMA DEPARTMENT OF REVENUE
A reporting form for the City of Foley must be used in filing your return and a separate
remittance must be attached to the return. Please make your remittance payable to the Alabama
Department of Revenue. The tax collected for City of Foley will be returned to the City.
New forms for use in filing the Foley returns will be mailed to you before December 1, 1998, so
you can file your report for the month of November 1998, on or before December 20.
Businesses that report all local taxes on the city and county consolidated
tax return will not receive individual Foley forms. Those filing on consolidated
tax returns are required to add Foley and the 9492 prefix code.
Please direct all questions regarding the City of Foley tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P.O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490