| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the Town of Snead, Alabama, and its police jurisdiction (located in Blount County). |
Pursuant to Sections 11-51-200, et seq., Code of Alabama 1975, and the Town of Snead resolution adopted and approved by the Town Council on October 13, 2003, the Alabama Department of Revenue will begin collecting the town sales tax previously collected by AlaTax Local Government Services. The Alabama Department of Revenue will begin collecting the Town of Snead taxes effective December 1, 2003. Therefore, your last Town of Snead sales tax return filed with AlaTax Local Government Services will be for the month of November 2003, due December 20, 2003.
The total sales tax rates for the Town of Snead are as shown below:
| |
|
| General Rate | |
| Admissions to places of amusement and entertainment | 2.000 |
| 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 | |
The Law requires that the Town of Snead tax be collected from your customers in the same manner as the State Sales Tax. When you file and pay electronically, the Town of Snead sales tax is to be included on the electronic local tax return assigned to you (City and County Tax Return, Form 9501). Simply enter the gross sales and deductions, and all calculations will be done automatically for you. The Tax Code for the Town of Snead is 9606.
If sales are made and delivered to consumers outside the corporate limits of the Town of Snead but within the police jurisdiction, the rates of tax are one-half of those stated above.
Please direct all questions regarding the Town of Snead sales tax to this office.
ALABAMA DEPARTMENT OF REVENUE
Sales, Use & Business Tax Division
P. O. Box 327710
Montgomery, Alabama 36132-7710
(334) 242-1490