| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the Town of Langston, Alabama (located in Jackson County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the Town of Langston Ordinance 33 adopted and approved by the Town Council on April 5, 2004, the Alabama Department of Revenue will begin collecting the new Town of Langston sales and use tax which will become effective June 1, 2004.
The sales tax rates for the Town of Langston are shown below:
| |
|
| General Rate | |
| Admissions to places of amusement and entertainment | 2.000 |
| 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 | |
The Langston 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. The rate of use tax is the same as the sales tax rates above. No discount is allowed for prompt payment of consumer or seller’s use tax.
When filing electronically, the Town of Langston sales or use tax must be included on the electronic local tax return, Form 9501. Simply enter the gross receipts and deductions, and all calculations will be done automatically for you. If you have Town of Langston sales or use tax to remit, telephone filers should use Tax Code 9123.
Please direct all questions regarding the Town of Langston tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490