TUSCALOOSA COUNTY

Effective June 1, 2001 - Expires May 31, 2004.

The increased sales and use tax rates for Tuscaloosa County are as shown below:

Sales & Use Taxes
(Outside City Limits and PJ)
OLD RATES
NEW RATES
General Rate
4.000
5.000
Retail Selling Price of food for human consumption sold through vending machines
4.000
5.000
Net difference paid for machines, machinery, and equipment used in planting,
cultivating and harvesting farm products
4.000
5.000
Machines and parts and attachments for machines used in manufacturing tangible
personal property
1.500
1.785
Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers
1.000
1.250

Sales & Use Taxes
(Within PJ )
OLD RATES
NEW RATES
General Rate
3.000
4.000
Retail Selling Price of food for human consumption sold through vending machines
3.000
4.000
Net difference paid for machines, machinery, and equipment used in planting,
cultivating and harvestingfarm products
3.000
4.000
Machines and parts and attachments for machines used in manufacturing tangible
personal property
1.125
1.500
Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers
.625
.875

Sales & Use Taxes
(Within City Limits)
OLD RATES
NEW RATES
General Rate
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 harvestingfarm products
2.000
3.000
Machines and parts and attachments for machines used in manufacturing tangible
personal property
.750
1.125
Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers
.500
.750

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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