| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in Randolph County, Alabama. |
Pursuant to Sections 40-12-4 through 40-12-7 Code of Alabama 1975, and the Randolph County Commission resolution adopted and approved by the commission on April 30, 2002, the Alabama Department of Revenue will begin collecting the new Randolph County sales and use tax which will become effective July 1, 2002.
The sales and use tax rates for Randolph County are shown below:
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| General Rate |
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| Admissions to places of amusement and entertainment |
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| Retail Selling Price of food for human consumption sold through vending machines |
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| Net difference paid for machines,
machinery, and equipment used in planting, cultivating and harvesting farm products |
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| Machines and parts and attachments
for machines used in manufacturing tangible personal property |
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| Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers |
|
The Law requires that the tax be collected from your customers in the same
manner as the State Sales Tax. The Randolph County ordinance also levies a use tax on tangible personal property
purchased outside the county for use, storage, or other consumption within the
county. The rate of use tax is the same as the sales tax rates. No discount
is allowed for prompt payment of the use tax. You can now prepare, file and pay your state sales tax and local sales, use,
lodgings, and rental taxes online! Simply go to our Web site at: www.ador.state.al.us/salestax/efiling.html,
select an ERO (Electronic Return Originator) and follow the instructions. If
you choose to file and pay electronically, the Randolph County sales and use
taxes are included on the electronic local tax return. Simply enter the gross
sales and deductions, and all calculations will be done automatically for you.
Otherwise, the Randolph County sales and use tax must be remitted on your letter
size Alabama Department of Revenue City and County Tax Return, and mailed to
the address at the top of the return. If you have Randolph County sales and/or
use tax to remit and find no Randolph County entry in Column A, you should add
Randolph County in that column, Tax Code 7056 in Column B and the appropriate
tax type in Column C. Please direct all questions regarding the Randolph County tax to this office. ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490