Change in Alabama Rates

The Alabama Department of Revenue has announced the following local sales and use tax rate changes, effective January 1, 2015.

The town of Florala increases its local sales and use tax rates for general items, admissions to places of amusement and entertainment, and retail sales of food for human consumption sold through vending machines from 2% to 3%. The rates for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products, and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers, increase from 0.5% to 1%. The rate for machines, parts, and attachments for machines used in manufacturing tangible personal property increases from 1% to 2%. The withdrawal fee for automotive vehicle dealers remains at $35.

The town of Hillsboro increases its local sales tax rates for general items, admissions to places of amusement and entertainment, and retail sales of food for human consumption sold through vending machines from 1% to 2%. The rates for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; machines, parts, and attachments for machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers increase from 0.5% to 1%. The withdrawal fee for automotive vehicle dealers remains at $1. In addition, the town of Hillsboro imposes a local use tax for general items at the rate of 2%, and a local use tax at the rate of 1% on the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; machines, parts, and attachments for machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers.

The city of Piedmont increases its local sales and use tax rates for general items, admissions to places of amusement and entertainment, and retail sales of food for human consumption sold through vending machines from 4% to 5%. The rates for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products; machines, parts, and attachments for machines used in manufacturing tangible personal property; and the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers remain at 0.75%. The withdrawal fee for automotive vehicle dealers remains at $5.

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