| 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 St. Florian, Alabama, and its police jurisdiction (Lauderdale County). |
On July 12, 1999 the governing body of the Town of St. Florian adopted an Ordinance decreasing the rates of St. Florian sales and use tax on farm machinery, manufacturing machinery, and automotive vehicles. The decreased rates of sales and use tax are effective September 1, 1999 as follows:
| OLD RATES | NEW RATES | |
| General Rate | 2% | 2% |
| Admissions to places of amusement and entertainment | 2% | 2% |
| Cost of food for human consumption sold through vending machines | 2% | 2% |
| Net difference paid for machines, machinery and equipment used in planting, cultivating, and harvesting farm products | 2% | 1/4 of 1% |
| Machines and parts and attachments for machines used in manufacturing tangible personal property | 2% | 1/4 of 1% |
| Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers | 2% | 1/4 of 1% |
If sales are made and delivered to consumers outside the corporate limits of the Town of St. Florian but within the police jurisdiction, the rates of tax are one-half the new rates shown above.
Forms to be used in reporting the tax will be mailed to you before October 1, 1999, so that you can mail your report for September 1999, on or before October 20.
If you need additional information, please contact this office: