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Alabama Sales Tax Rate Changes, October 2015


 Another local sales tax rate change announced for Alabama.

Updated 10.20.2015

Businesses that sell in Alabama need to be vigilant to be sales and use tax compliant, as local sales tax rate changes occur frequently. More frustrating, these changes are sometimes announced by the Alabama Department of Revenue at the last moment—or even after the fact.

Effective October 1, 2015:

The Town of Double Springs is levying a lodging tax with a rate of 5%. The lodging tax rate outside the corporate limits of Double Springs but within the police jurisdiction is 2.5%.

The City of Fayette will increase the general local sales and use tax rate from 3% to 3.5%, for a combined state and local general rate of 7.5%. Sales occurring outside the corporate limits of Fayette but within the police jurisdiction are taxed at half of that rate.

The City of Evergreen is restating sales taxes and levying a use tax as follows:

  • General sales and use tax rate: 2%
  • Sales tax rate for admissions to places of amusement and entertainment: 2%
  • Sales tax rate for retail selling price of food for human consumption sold through vending machines: 1.5%
  • Sales and use tax rate for the net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products: 0.75%
  • Sales and use tax rate for machines and parts and attachments for machines used in manufacturing tangible personal property: 0.75%
  • Sales and use tax rate for the net difference paid for all automotive vehicles, truck trailers, semitrailers and house trailers: 0.25%
  • Withdrawal fee for automotive vehicle dealers only: 2.50%

Rates outside the corporate limits of the city but within the city’s police jurisdiction are half of those stated above.

The Town of Centre is reducing sales and use tax on machines and parts and attachments for machines used in manufacturing tangible personal property. The old rate was 1%; the new rate is 0.25%.

Dodge City is levying sales and use tax. The rate is 0.5% for the following:

  • General rate
  • Rate for admissions to places of amusement and entertainment
  • Rate for retail selling price of food for human consumption sold through vending machines
  • Rate for machines and parts and attachments for machines used in manufacturing tangible personal property.

Chilton County is increasing sales and use tax for the following:

  • Admissions to places of amusements and entertainment: 1% to 2%
  • Retail selling price of food for human consumption sold through vending machines: 1% to 2%
  • Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products: 0.5% to 1%
  • Machines and parts and attachments for machines used in manufacturing tangible personal property: 0.5% to 1%
  • Net difference paid for all automotive vehicles, truck trailers, semitrailers and house trailers: 0.5% to 1%
  • Withdrawal fee for automotive vehicle dealers only: 5% to 10%

Three administrative changes also take effect October 1, 2015:

  • The Town of Butler will take over the administration of sales and use taxes and any other additional taxes from the Alabama Department of Revenue. Taxes should be remitted to Town of Butler, Revenue Discovery Systems.
  • The department will no longer administer sales and use tax and other taxes for Crenshaw County. Taxes should be remitted to Crenshaw County, Revenue Discovery Systems.
  • The Alabama Department of Revenue will take over the administration of sales and use tax for Elmore County.

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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.