| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the City of Goodwater, Alabama, and its police jurisdiction (located in Coosa County). |
Sections 11-51-200, et seq., Code of Alabama 1975, authorize and empower municipalities to levy a true sales and use tax identical to the State Sales and Use Tax Laws except for the rates of tax and require the Alabama Department of Revenue upon request of the municipality to collect the tax.
As authorized by Law, the governing body of the City of Goodwater adopted Ordinance
No. 520 levying a use tax effective April 1, 2004. The use tax rates
are the same as the sales tax rates, and are indicated below:
| |
|
| General Rate | |
| Admissions to places of amusement and entertainment | 3.000 |
| 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 | |
If sales or purchases are made and delivered to consumers outside the corporate limits of the City of Goodwater, but within the police jurisdiction, the rates of tax are one-half of those stated above.
Please direct all questions regarding the City of Goodwater tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490