| TO: | ALL PERSONS, FIRMS, AND CORPORATIONS making sales at retail and purchasing tangible personal property for use, storage, or consumption in the City of Troy, Alabama, and its police jurisdiction (Pike County). |
Sections 11-51-200, et seq., Code of Alabama 1975, authorize and empower municipalities to levy a true sales and use tax identical to the State Sales and Use Tax Laws except for the rates of tax and require the Alabama Department of Revenue upon request of the municipality to collect the tax.
As authorized by Law, the governing body of the City of Troy adopted Ordinance No. 181 levying a use tax effective April 1, 2001. The use tax rates are the same as the sales tax rates indicated below:
| RATES | |
| General Rate | 2% |
| Admissions to places of amusement and entertainment | 2% |
| Retail selling price of food
for human consumption sold through vending machines |
2% |
| Net difference paid for machines,
machinery and equipment used in planting, cultivating, and harvesting farm products |
1/2 of 1% |
| Machines and parts and attachments
for machines used in manufacturing tangible personal property |
1/2 of 1% |
| Net difference paid for all automotive
vehicles, truck trailers, semi-trailers, and house trailers |
1/2 of 1% |
If sales are made and delivered to consumers outside the corporate limits of the City of Troy but within the police jurisdiction, the rates of tax are one-half of those stated above.
Ordinance No. 181 also levies a use tax on tangible personal
property purchased outside the corporate limits of the city and its police jurisdiction
for use, storage, or other consumption within the corporate limits of the city
and its police jurisdiction. The rates of tax are the same as the sales
tax rates.
The sales & use tax referred to above takes the place of
the sales tax levied by Ordinance No. 25 adopted by the City of Troy. You can now prepare and pay your state sales tax and local sales and use 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 City of Troy tax is included
on the local tax electronic return. Simply enter the gross sales and deductions,
and all calculations will be done automatically for you. Otherwise, the City
of Troy sales & 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 City of Troy sales and or use taxes to remit and
find no City of Troy entry in Column A you should add that city in Column A,
Tax Code 9328 in Column B and the appropriate tax type in Column C. Please direct all questions regarding the City of Troy tax to this office.