租金或租赁税是对出租人出租或租赁有形个人财产而征收的特权税。出租或租赁有形个人财产的总收入，包括开具的任何租赁税发票，都应缴纳州租赁税。

真正的租赁--那些在租赁协议结束时财产所有权由出租人保留的租赁，或者当承租人在租赁协议结束时拥有以物品的公平市场价值购买该物品的选择权时，应缴纳这一税收。

有条件的销售租赁--那些在租赁协议结束时将财产所有权转移给承租人的租赁，或者当承租人在租赁协议结束时可以选择以1美元或名义金额购买该物品，并且没有选择在不购买的情况下归还租赁物品的租赁，都需要缴纳销售税。当设备由出租人的雇员控制和操作时，则该交易被认为是提供的服务，不需要缴纳租金税。

Rental Facilitators: Persons or entities that facilitate third-party rental transactions of Class II or Class IV property (as defined in Section 40-8-1, Code of Alabama 1975) are designated as rental facilitators. Rental facilitators are required to collect and remit rental tax for leases made to Alabama customers or comply with the notice and reporting requirements.

4% General, 1.5% Automotive, 2% Linens/Garments and additionally any local rates due for individual counties and cities.

The total proceeds of the taxes or other funds deposited in the State Treasury pursuant to Section 40-12-226 remaining after payment of the expenses of administration and enforcement of this article shall be distributed to the State General Fund.