| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or other consumption in the Town of Pennington, Alabama, and its police jurisdiction (Choctaw County). |
On October 1, 1998 the governing body of the Town of Pennington adopted Ordinance No. 98-6 increasing the rates of Pennington sales and use tax. The increased rates of sales and use tax are effective February 1, 1999 as follows:
| OLD RATES |
NEW RATES |
|
| General Rate | 2% | 3% |
| Admissions to places of amusement and entertainment | 2% | 3% |
| Cost of food for human consumption sold through vending machines | 2% | 3% |
| Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products | 1% | 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 1% | 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers | 1% | 1% |
If sales are made and delivered to consumers outside the corporate limits of the Town of Pennington but within the police jurisdiction, the rates of tax are one-half the new rates shown above.
The Town of Pennington Ordinance No. 98-6 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 of the Town and its police jurisdiction. The use tax rates are the same as the new sales tax rates indicated above.
New forms to be used in reporting the tax will be mailed to you before March 1, 1999, so that you can mail your report for February 1999, on or before March 20.
If you need additional information, please contact this office.