| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage or other consumption, in the police jurisdiction of the Town of Oak Grove, Alabama (located in Talladega County). |
On February 8, 2005, the governing body of the Town of Oak Grove adopted Ordinance No. 60 implementing a sales and use tax to be levied in the police jurisdiction of the town. This ordinance becomes effective April 1, 2005.
| |
RATES |
| General Rate | |
| Admissions to places of amusement and entertainment | 3.000 |
| 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 | |
For sales made and delivered to consumers outside the corporate limits of Town of Oak Grove but within the police jurisdiction, the rates of tax are one-half of the existing town rates shown above.
This ordinance in no way affects the sales or use tax levied inside the corporate limits of the town. It only affects those who make sales at retail and purchase tangible personal property for use, storage or other consumption, outside the town limits of Oak Grove but within the town’s police jurisdiction
If you need additional information, please contact this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490