JEFFERSON COUNTY
Effective January 1, 2005.
Jefferson County has levied an Education Tax in addition to the General Sales and Use Tax. The rates, exemptions and deductions of the Education Tax are identical to the existing General Sales and Use Tax. The combined rates are as shown below:
| |
GENERAL RATES |
EDUCATION RATES |
RATES |
| General Rate | 1.000
|
1.000
|
|
| Retail Selling Price of food for human consumption sold through vending machines | .750 |
.750 |
|
| Net difference paid for machines,
machinery, and equipment used in planting, cultivating and harvesting farm products |
.375 |
.375 |
|
| Machines and parts and attachments
for machines used in manufacturing tangible personal property |
.375 |
.375 |
|
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | .375 |
.375 |
|
Your Jefferson County taxes should be remitted to:
Jefferson County
P. O. Box 830710
Birmingham, AL 35283-0710
(205) 325-5195
If you have any questions regarding this notice, please contact this office.