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ADOR - State Tax Rates

State Tax Rates

(With Applicable Code of Alabama 1975 Sections)

Includes Contractors Gross Receipts, Dry Cleaning Registration Fees, Nursing Facility, Pharmaceutical Provider, Sales & Use, Rental, Lodgings, Mobile Telecommunication, Prepaid Wireless, Hydroelectric, 2.2% Utility, and Utility taxes.

Contractors Gross Receipts Tax Rate

40-23-50(a)
5% of gross receipts derived from performance of contracts to construct, reconstruct or build any public highway, road, bridge or street

Dry Cleaning Environmental Response Trust Fund
Registration Fees

Owner/Operator of an Existing Dry Cleaning Facility Electing to be Covered (22-30D-6(a))
2% of the gross receipts earned in Alabama during the prior calendar year, not to exceed $25,000 per year.
 
New Owner/Operator Acquiring an Existing Dry Cleaning Facility after 5/24/00 Electing to be Covered (22-30D-6(b))
2% of the gross receipts earned in Alabama by the prior owner/operator during the prior calendar year less the amount paid by prior owner/operator, not to exceed $25,000.
 
New Owner/Operator Establishing a New Dry Cleaning Facility after 5/24/00 Electing to be Covered (22-30D-6(c))
One-time registration fee of $5,000 for the first year of operation; for the second year of operation, the greater of $5,000 or 2% of the gross receipts earned for prior calendar year, not to exceed $25,000. For each year thereafter, see "Owner/Operator of an Existing Dry Cleaning Facility" above.
 
Wholesale Distributors of Dry Cleaning Agents (22-30D-6(d))
$5,000 per year.
 
Owner of Abandoned Dry Cleaning Facility or Impacted Third Party (22-30D-6(m))
$5,000 per year per site.

Alabama Nursing Facilities Privilege Tax Rates

40-26B-21(a) & (b)
Annual rate of $1,200.00 for each bed in the facility (for periods prior to June 2004)
Annual rate of $1,899.96 for each bed in the facility (Effective 6/1/04 per Act No. 2004-532.For June 2004 - August 2010 returns.)
Annual rate of $2,963.04 for each bed in the facility (Effective 9/1/10 per Act No. 2010-520.Beginning with the September 2010 return.)
Annual rate of $3,503.04 for each bed in the facility (Effective 9/1/11 per Act No. 2011-614. Beginning with the September 2011 return.)
Annual rate of $4,028.04 for each bed in the facility (Effective 9/1/12 per Act No. 2012-536. Beginning with the September 2012 return.)

Hospital Assessment For Medicaid Tax Rates

40-26B-72 & 40-2A7(a)(5),
5.5% of the hospital's net patient revenue.
Privately operated hospitals in the state of Alabama that are funded through the Alabama Medicaid program are taxed according to their net patient revenue.
    The assessment is a cost of doing business as a privately operated hospital in the State of Alabama.
Assessment amounts are to be paid in equal quarterly installments by the tenth working day of each quarter of the states's 2012 and 2013 fiscal years. This program will end after the final payment date of July 2013, unless extended by act of the legislature.

Pharmaceutical Provider Tax Rates


40-26B-2
Ten cents for each prescription filled or refilled for a citizen of Alabama

Lodgings Tax Rates

Alabama Mountain Lakes Area
40-26-1(a)
All Other Alabama Counties
40-26-1(a)
5% Includes the following Counties: Blount, Cherokee, Colbert, Cullman, DeKalb, Etowah, Franklin, Jackson, Lauderdale, Lawrence, Limestone, Madison, Marion, Marshall, Morgan and Winston 4%

Rental or Leasing Tax Rates

General/Other
40-12-222
Automotive
40-12-222
Linens/Garments
40-12-222
4% 1.5% 2%

 

Sales & Use Tax Rates

General
40-23-2(1)
40-23-61(a)
Automotive
40-23-2(4)
40-23-61(c)
Manufacturing Machinery
40-23-2(3)
40-23-61(b)
Farm Machinery
40-23-37
40-23-63
Vending
40-23-2(5)
Amusement
40-23-2(2)
4% 2% 1.5% 1.5% 3% of the retail sales price of food products sold through vending machines 4%
All other products: 4%

Mobile Telecommunications Service Tax Rates

40-21-121(a) (Act # 2001-1090)
6% of gross sales or gross receipts from monthly charges from the furnishing of mobile telecommunications service and mobile radio communication services.

Prepaid Wireless 9-1-1 Charge

Act 2012-293

 

Effective Rate
August 1, 2014 - $1.75
October 1, 2013 - July 31, 2014 $1.60
September 1, 2012 - September 30, 2013 $ .70

 

Hydroelectric Kilowatt Hour Tax Rates

40-21-56
2/5 mill on each kilowatt hour of hydroelectric power manufactured and sold

2.2% Utility License Tax Rates

40-21-53(a
2.2% of each dollar of gross receipts from each entity operating a public utility (hydroelectric, railroads express companies, telephone and telegraph companies excepted)

Utility Gross Receipts Tax & Utility Service use Tax Rates

Electricity, Domestic Water, and Natural Gas Services
40-21-82(a) & 40-21-102(a)
If monthly gross sales or gross receipts respecting a person are: The tax is:
Not over $40,000.00 4% of such gross sales or gross receipts
Over $40,000.00 but not over $60,000.00 $1,600.00 plus 3% of excess over $40,000.00
Over $60,000.00 $2,200.00 plus 2% of excess over $60,000.00
 
Telephone and Telegraph Services
40-21-82(b) & 40-21-102(b)
(Act #2001-1090)
For bills dated on or after 4/1/02, the tax rate is:
6% of all gross sales or gross receipts.
For bills dated prior to 4/1/02, the tax rate is:
If monthly gross sales or gross receipts respecting a person are: The tax is:
Not over $60,000.00 6.7% of such gross sales or gross receipts
Over $60,000.00 $4,020.00 plus 3.7% of excess over $60,000.00

City / County Tax Rates

City and county local tax rates vary by location. Please click on the link below to find the correct rate for your city or county.
  • Local Tax Rates
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