Alabama sales tax rate changes, October 2018
- Sep 17, 2018 | Gail Cole
Several local sales and use tax rate changes are set to take effect in Alabama on October 1, 2018.
The city of Bay Minette is increasing the general lodgings tax rate from 3% to 7%.
Sales and use tax rates are changing as follows in the city of Hoover:
- General rate, from 3% to 3.5%
- Admissions to places of amusement and entertainment, from 3% to 3.5%
- Retail selling price of food for human consumption sold through vending machines, from 3% to 3.5%
- Net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products, from 1% to 3.5%
- Machines and parts and attachments for machines used in manufacturing tangible personal property, from 2% to 3.5%
Transactions occurring outside the corporate limits of the city but within the police jurisdiction are taxed at half the above rates.
Rental taxes in Hoover are also on the rise:
- General rate, from 3% to 3.5%
- Linen, from 3% to 3.5%
In the town of Red Level, sales and use tax rates are increasing from 2% to 2.5% for the following:
- General rate
- 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
- Machines and parts and attachments for machines used in manufacturing tangible personal property
- Net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers
Outside the corporate limits of the city but within the police jurisdiction, transactions are taxed at half of the rates listed above.
Finally, the city of Graysville is discontinuing the services rendered by the Alabama Department of Revenue in the administration and collection of local taxes.
