FIVE POINTS
Posted 1/11/06

Effective December 1, 2005.

The Town of Five Points has levied a sales and use tax as shown below:

Sales Taxes
RATES
General Rate
1.500
Admissions to places of amusement and entertainment
1.500
Retail Selling Price of food for human consumption sold through vending machines
1.500
Net difference paid for machines, machinery, and equipment used in planting,
cultivating and harvesting farm products
1.500
Machines and parts and attachments for machines used in manufacturing tangible
personal property
1.500
Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers
1.500

Use Taxes
RATES
General Rate
1.500
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
1.500
Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers
1.00

Your Town of Five Points taxes should be remitted to:

AlaTax: LGS
P. O. Bo 830725
Birmingham, AL  35283-0725
1-800-556-7274

If you have any questions regarding this notice, please contact 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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