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Alabama Sales Tax Rate Changes, June 2015


 Dauphin Island, Alabama.

Several local sales and use tax rate changes took effect in Alabama on June 1, 2015.

The Town of Dauphin Island has reduced the sales tax rate for the net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers from 4.5% to 2.0%. However, the use tax for this net difference remains 4.5%. There is no change to the following sales and use tax rates:

  • General rate: 4.5%
  • Admissions to places of amusement and entertainment: 4.5%
  • Retail selling price of food for human consumption sold through vending machines: 4.5%
  • Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products: 4.5%
  • Machines, parts and attachments for machines used in manufacturing tangible personal property: 4.5%
  • Withdrawal fee for automotive vehicle dealers: $1

Rates in Dauphin Island’s police jurisdiction are half of those listed above.

The Town of Fairview has levied a local sales and use tax:

  • General rate: 0.5%
  • Admissions to places of amusement and entertainment: 0.5%
  • Retail selling price of food for human consumption sold through vending machines: 0.5%
  • Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products: 0%
  • Machines, parts and attachments for machines used in manufacturing tangible personal property: 0.5%
  • Net difference paid for all automotive vehicles, truck trailers, semi-trailers and house trailers: 0%
  • Withdrawal fee for automotive vehicle dealers: $0

Wilcox County has levied a lodgings tax — a per room lodgings fee of $4.00.

January 2015

Recently, the Town of Cedar Bluff alerted the Department of Revenue to the fact that it “ceased the levy of sales, use and rental taxes in their police jurisdiction” effective January 1, 2015.

As evidenced by the above notice for Cedar Bluff, the Alabama Department of Revenue is not always notified of local rate changes in a timely manner. Although the department administers local taxes for more than 200 cities/counties, it does not administer all local taxes. It therefore advises sellers to “contact all counties and municipalities in which you do business in order to determine if you should register with them to collect their local tax.”

There is another option: automated sales tax Software as a Service (SaaS). Learn how it works.

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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.