MCKENZIE
 
TO: ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the Town of McKenzie, Alabama, and its police jurisdiction (located in Butler 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 Town of McKenzie adopted Ordinance No. 2003-1 increasing their sales tax and levying a use tax effective October 1, 2003. The use tax rates are the same as the sales tax rates indicated below:

Sales Taxes
OLD
RATES
NEW
RATES
General Rate
2.000
3.000
Admissions to places of amusement and entertainment
2.000
3.000
Retail Selling Price of food for human consumption sold through vending machines
2.000
3.000
Net difference paid for machines, machinery, and equipment used in planting,
cultivating and harvesting farm products
1.000
2.000
Machines and parts and attachments for machines used in manufacturing tangible
personal property
1.000
2.000
Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers
1.000
2.000

Use Taxes
NEW
RATES
General Rate
3.000
Net difference paid for machines, machinery, and equipment used in planting,
cultivating and harvesting farm products
2.000
Machines and parts and attachments for machines used in manufacturing tangible
personal property
2.000
Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers
2.000

If sales are made and delivered to consumers outside the corporate limits of the Town of McKenzie, but within the police jurisdiction, the rates of tax are one-half of those stated above.

Ordinance No. 2003-1 also levies a use tax on tangible personal property purchased outside the corporate limits of the town and its police jurisdiction for use, storage, or other consumption within the corporate limits of the town and its police jurisdiction. The rates of tax are the same as the sales tax rates.

Please direct all questions regarding the Town of McKenzie tax to this office.

ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490

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