| 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 Harpersville, Alabama, and its police jurisdiction (located in Shelby County). |
On March 5, 2001 the governing body of the Town of Harpersville adopted Ordinance No. 01-0305 increasing the rates of Harpersville sales tax. The increased rates of sales tax are effective June 1, 2001 as follows:
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| General Rate | 2% |
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| Admissions to places of amusement and entertainment | 2% |
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| Retail Selling Price of food for human consumption sold through vending machines | 2% |
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| Net difference paid for machines,
machinery, and equipment used in planting, cultivating and harvestingfarm products |
2% |
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| Machines and parts and attachments
for machines used in manufacturing tangible personal property |
2% |
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| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | 1% |
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The Town of Harpersville Ordinance 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 use tax rates are the same as the new sales tax rates indicated above.
If sales are made and delivered to consumers
outside the corporate limits of the Town of Harpersville but within the police
jurisdiction, the rates of tax are one-half the new rates shown above.
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 Harpersville 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 Harpersville 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 Harpersville sales and/or use tax to remit and find no Town of Harpersville entry in Column A, you should add that town in Column A, Tax Code 9645 in Column B and the appropriate tax type in Column C.
If you need additional information, please contact
this office.