Sales and Use Tax Rate Changes in Alabama

Effective November 1, 2014, the sales and use tax rate will increase in both Alexander City and Lee County in Alabama.

Alexander City will increase the sales and use tax rates for general rate items, admissions to places of amusement and entertainment, and food through vending machines to 4%.  Currently, the rate is 3.5% for these items.

Lee County will also increase their sales and use tax rates on general rate items and amusement items.  For Lee County (locality code: 7041), the sales and use tax rate for general rate items and for admissions to places of amusement and entertainment will increase to 4%.  The rate is currently at 3%.  Lee County Police Jurisdiction – Opelika (locality code: 7141), will increase the sales and use tax rate for general rate items and for admissions to places of amusement and entertainment to 3%.  The rate is currently 2%.  Lee County Police Jurisdiction – Phenix City (locality code: 7241) will increase the sales and use tax rate for general rate items and for admissions to places of amusement and entertainment will increase to 3.5%.  The rate is currently 2.5%.

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