Alabama sales tax rate changes, November 2018
- Oct 31, 2018 | Gail Cole
Updated November 30, 2018.
Several local sales and use tax rate changes take effect in Alabama on November 1, 2018.
Alexander City is extending its existing sales and use tax as follows:
- General rate: 4%
- Admissions to places of amusement and entertainment: 4%
- Food for human consumption sold through vending machines: 4%
- Net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products: 0.9%
- Machines and parts and attachments for machines used in manufacturing tangible personal property: 0.9%
- Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers: 0.9%
- Withdrawal fee for automotive vehicle dealers only: $7.50
The town of Cardiff is imposing sales and use tax as follows:
- General rate: 4%
- Admissions to places of amusement and entertainment: 4%
- Retail selling price of food for human consumption sold through vending machines: 4%
- Net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products: 1.5%
- Machines, parts, and attachments for machines used in manufacturing tangible personal property: 1.5%
- Net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers: 1.5%
- Withdrawal fee for automotive vehicle dealers only: $10
Cardiff has also asked the Alabama Department of Revenue to collect and administer sales and use tax.
Chelsea is increasing its lodgings tax from 3% to 6%.
The town of Sweet Water is increasing sales tax from 2% to 3% for the following:
- General rate
- Admissions to places of amusement and entertainment
- Retail selling price of food for human consumption sold through vending machines
It’s also increasing the withdrawal fee for automotive vehicle dealers only from $1.66 to $10. In addition, Sweet Water will levy a new use tax as follows:
- General rate: 3%
- Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products: 1%
- Machines and parts and attachments for machines used in manufacturing tangible personal property: 1%
- Net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers: 1%
Sales and use tax rates outside the corporate limits of Sweet Water but inside the police jurisdiction of the city are half the rates listed above.
Finally, the Alabama Department of Revenue will assume responsibility for collecting and administering sales and use tax for Marshall County.
Learn more about Alabama sales and use tax.
