| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the Town of Geraldine, Alabama (located in DeKalb County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the Town of Geraldine resolution adopted and approved by the Town Council on December 3, 2001, the Alabama Department of Revenue will begin collecting the town sales and use taxes previously collected by LGREC, Inc. The Alabama Department of Revenue will begin collecting the Town of Geraldine taxes effective February 1, 2002. Therefore, your last Town of Geraldine sales and use tax return filed with LGREC, Inc. will be for the month of January 2002, due February 20, 2002.
The sales and use tax rates for the Town of Geraldine are as shown below:
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|
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| General Rate |
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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 harvesting farm 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 |
|
|
|
|
| General Rate |
|
| 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 harvesting farm 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.
If sales are made and delivered to consumers outside the corporate limits of the Town of Geraldine but within the police jurisdiction, the rates of tax are one-half of those stated above.
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 Town of Geraldine tax is included on the electronic local tax return. Simply enter the gross sales/purchases and deductions, and all calculations will be done automatically for you. Otherwise, the Town of Geraldine 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 Geraldine sales and/or use taxes to remit and find no Geraldine entry in Column A, you should write in Geraldine, Tax Code 9318 in Column B, and the appropriate tax type in Column C.
Please direct all questions regarding the Town
of Geraldine sales and use taxes to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490