| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the Town of Midway, Alabama, and its police jurisdiction (located in Bullock County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the Town of Midway resolution adopted and approved by the Town Council on January 26, 2004, the Alabama Department of Revenue will begin collecting the new Town of Midway sales and use tax which will become effective May 1, 2004.
The sales and use tax rates for the Town of Midway 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 | |
If sales are made and delivered to consumers outside the corporate limits of the Town of Midway but within the police jurisdiction, the rates of tax are one-half of those stated above.
The Law requires that the tax be collected from your customers in the same manner as the State Sales Tax.
The Midway ordinance 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 or the police jurisdiction. The rate of use tax is the same as the sales tax rates. No discount is allowed for prompt payment of consumer’s or seller’s use tax.
When filing electronically, the Town of Midway sales and use tax must be included on the electronic local tax return. Simply enter the gross receipts and deductions, and all calculations will be done automatically for you. If you have Town of Midway sales or use tax to remit, please use Tax Code 9126 and Tax Type ST (Sales Tax), SU (Sellers Use Tax) and/or CU (Consumer Use Tax).
Please direct all questions regarding the Town of Midway sales and use taxes to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490