| 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 Grimes, Alabama (Dale County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the Town of Grimes resolution adopted and approved by the town council on September 5, 2000, the Alabama Department of Revenue will begin collecting the new Town of Grimes sales and use tax which will become effective November 1, 2000.
The sales and use tax rates for the Town of Grimes are shown below:
| RATES | |
| General Rate | 2% |
| Admissions to places of amusement and entertainment | 2% |
| Retail selling price of food
for human consumption sold through vending machines |
2% |
| Net difference paid for machines,
machinery and equipment used in planting, cultivating, and harvesting farm products |
1/2 of 1% |
| Machines and parts and attachments
for machines used in manufacturing tangible personal property |
1/2 of 1% |
| Net difference paid for all automotive
vehicles, truck trailers, semi-trailers, and house trailers |
1/2 of 1% |
The Law requires that the tax be collected from your customers in the same manner as the state sales tax.
Ordinance No. 09-05-00 also levies a use tax on tangible personal property purchased outside the corporate limits of the Town for use, storage, or other consumption within the corporate limits of the Town. The rates of tax are the same as the sales tax rates.
You can now prepare, file and pay your state sales tax and local sales, use, lodgings, and rental 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 Grimes sales and use taxes are included on the local tax electronic return. Simply enter the gross sales and deductions, and all calculations will be done automatically for you. Otherwise, the Town of Grimes 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 Town of Grimes sales and or use tax to remit and find no Town of Grimes entry in Column A, you should add "Grimes" in that column, Tax Code 9759 in Column B and the appropriate tax type in Column C.
Please direct all questions regarding the Town of Grimes tax to this office.