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Alabama Sales Tax Changes, December 2015

  • Nov 20, 2015 | Gail Cole

 December brings local sales tax rate changes to Alabama.

Updated 12.15.2015

Several local sales tax changes take effect in Alabama on December 1, 2105.

Both Alexander City and the City of Graysville will cease to administer and collect their own sales and use taxes. For the tax period beginning December 1, 2015, local tax returns for Alexander City and Graysville should be filed with the Alabama Department of Revenue.

However, the Alabama Department of Revenue will no longer administer or collect sales and use tax for the Town of St. Florian. Beginning with the tax period ending December 31, 2015, taxes should be remitted to the Town of St. Florian, Revenue Discovery Systems. Additional information.

The City of Luverne is increasing the general rate of sales and use tax from 2% to 2.5%.

The Town of Rockford is levying a true sales, use, rental and lodgings tax. Rates are as follows:

  • General: 2%
  • Machines, parts, and attachments for machines used in manufacturing of tangible personal property: 2%
  • Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers: 1%

The following have a rate of 0% in Rockland:

  • Admissions to places of amusement and entertainment
  • Retail selling price of food for human consumption sold through vending machines
  • Net difference paid for machines, machinery and equipment used in planting, cultivating, and harvesting farm products
  • Withdrawal fee for automotive vehicle dealers only

Sales and use tax rates in the Town of Sylvan Springs is increasing, effective December 1, 2015:

  • General: from 3% to 4%
  • Admissions to places of amusement and entertainment: from 3% to 4%
  • Retail selling price of food for human consumption sold through vending machines: from 3% to 4%
  • Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products: from 0.5% to 1%
  • Machines, parts, and attachments for machines used in manufacturing of tangible personal property: from 0.5% to 1%
  • Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers: from 0.5% to 0.750%

Sales and use tax rates in the City of Waterloo will increase and change as follows:

  • General: from 1% to 2.5%
  • Admissions to places of amusement and entertainment: newly taxed at 2.5%
  • Retail selling price of food for human consumption sold through vending machines: from 1% to 2.5%
  • Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products: from 0.357% to 0.750%
  • Machines, parts, and attachments for machines used in manufacturing of tangible personal property: from 0.357% to 0.750%
  • Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers: from 0.357% to 0.750%
  • Withdrawal fee for automotive vehicle dealers only: from 5% to 10%.

Rates inside the police jurisdiction but outside the corporate limits of town are half those listed above.

In addition, the City of Waterloo will administer its own sales tax, effective December 1, 2015. Sales tax returns should be remitted to the City of Waterloo, Revenue Discovery Systems. Additional information.

Find accurate local sales tax rates for all states with this free sales tax rate map.

photo credit: Sweet Dreamz Design via photopin cc


Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
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.