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Jasper Alabama Rate Increase


 Jasper Alabama Has a New Tax Ordinance, Effective March 1, 2013.

The City of Jasper, Alabama, has announced a new sales tax ordinance. It will take effect March 1, 2013. The first payment of taxes levied by this ordinance "shall be due and payable on the twentieth day of April, 2013." 

Ordinance No. 2013-01 "levies a privilege, license or excise tax against persons, firms, or corporations storing, using, otherwise consuming or engaged in the business of selling at retail tangible personal property or conducting places of amusement in the city/town of Jasper … ." It replaces the tax levied by Ordinances No. 2005-15 and 1993-417.

Take a deep breath and then plunge into the details.

A three percent (3%) tax is levied on the gross receipts of any business engaged in:

  • "… the business of selling at retail any tangible personal property whatsoever… ."
  • "… the business of conducting, or operating, places of amusement or entertainment." These include, but are not limited to, billiard and pool rooms, bowling alleys, amusement devices, moving picture shows, vaudevilles, and baseball games.
  • "…the business of selling through coin-operated dispensing machines, food and food products for human consumption, not including beverages other than coffee, milk, milk products and substitutes therefore…"

A three-quarters of one percent (.75%) tax is levied on the gross receipts of any business engaged in:

  • "...the business of selling at retail machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property… ."
  • "...the business of selling at retail any automotive vehicle or truck trailer, semi-trailer, house trailer or mobile home set-up materials and supplies …"
  • "…the business of selling at retail any machine, machinery or equipment which is used in planting, cultivating and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock or poultry on farms, and the parts of such machines, machinery or equipment, attachments and replacements therefore which are manufactured for use on or in the operation of such machine, machinery or equipment, and which are necessary to and customarily used in the operation of such machine, machinery or equipment… ."  It should be noted that if a machine, machinery or equipment is taken in trade "as a credit or part payment on a sale of a new or used machine, machinery or equipment, the tax levied herein shall be paid on the net difference… ."

An excise tax of three percent (3%) is levied on:

  • "…the storage, use or other consumption in the City, of tangible personal property purchased at retail on or after the effective date of this ordinance… ."

An excise tax of three-quarter of one percent (0.75%) is levied on:

  • "… the storage, use or other consumption in the City, of any machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property purchased at retail on or after the effective date of this ordinance… ."
  • "…the storage, use or other consumption in the City, of any automotive vehicle or truck trailer, semi-trailer, house trailer or mobile home set-up materials and supplies… ."
  • "…the storage, use or other consumption in the City, of any machine, machinery or equipment which is used in planting, cultivating and harvesting farm products, or used in connection with the production of agricultural produce or products, livestock or poultry on farms, and the parts of such machines, machinery or equipment, attachments and replacements therefore which are made or manufactured for use on or in the operation of such machine, machinery or equipment… ."

"This ordinance and the taxes levied herein shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the taxes levied by the State sales tax statutes, except where inapplicable or where herein otherwise provided, including all provisions of the State sales tax statutes for enforcement and collection of taxes."

The devil is in the details. If you have business in Jasper, Alabama, it's worth reading the ordinance from top to bottom. I dare you to try.

Or you could look into sales tax automation, and let someone else take care of it for you.

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.