Sections 40-23-1 through 40-23-39, Code of Alabama 1975.
Gross proceeds from sale of all taxable items for consumption or other use to consumers (except as specifically exempted by law) within Alabama and the gross receipts from conducting or operating public places of amusement or entertainment.
4% of gross proceeds of sale of tangible personal property.
4% of gross receipts from conducting or operating public places of amusement or entertainment.
2% of net trade difference of new or used automotive vehicles, truck trailers, semi-trailers or house trailers.
2% of gross proceeds of sale of manufactured home set-up materials and related supplies.
1.5% selling price of machinery used in mining or manufacturing tangible personal property.
1.5% of net trade difference of new or used farm machines, machinery, and equipment that is used in production of agricultural produce or products, livestock, or poultry on farms.
3% of retail selling price of food products sold through vending machines.
In addition to the above, counties and municipalities may levy local sales taxes ranging in rate between .10% to 5%. Some of the local sales taxes are collected by ALDOR, third party administrators, and others are self-administered.
Education Trust Fund, except as follows: $378,000 is distributed to the Counties. $1,322,000 is distributed to the Department of Human Resources. 42% of the 2% tax on gross proceeds from sale of automotive vehicles and from sale of mobile home set-up materials and related supplies goes to the General Fund.
An amount equal to 5% of the value of food stamp benefits issued statewide in excess of the amount paid by recipients is distributed to the Department of Human Resources.
An amount for debt service is distributed to the Alabama Public School and College Authority.
Act 2021-445 amended Section 40-23-35, Code of Alabama 1975, to provide that beginning October 1, 2021 and annually thereafter, $7 million will be distributed to the Department of Conservation and Natural Resources for capital outlay, repairs, and maintenance of the state parks system. Beginning with the fiscal year that starts on October 1, 2022, the State Treasurer shall annually adjust the amount distributed to the Department of Conservation and Natural Resources based on the cumulative change in the Consumer Price Index.
Beginning January 1, 2016, all proceeds from the tax on sales of consumable vapor products will be disbursed to the General Fund.