Alabama sales tax changes

Tracking state and local sales tax rate and rule changes in Alabama


Alabama sales tax changes effective July 2019

Numerous sales and use tax rate changes take effect in Alabama on July 1, 2019.

Rates increase in the city of Guntersville as follows: from 4% to 5%

  • General rate: from 4% to 5%
  • Admissions to places of amusement and entertainment: from 4% to 5%
  • Retail selling price of food sold for human consumption sold through vending machines: from 4% to 5%
  • Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products: from 1.5% to 1.875%
  • Machines and parts and attachments for machines used in manufacturing tangible personal property: from 1.5% to 1.875%
  • Net difference paid for all automotive vehicles, truck trailers, semitrailers and house trailers: from 0.75% to 0.875%
  • Withdrawal fee for automotive vehicle dealers only: from $25.00 to $26.00

Additionally, the rental tax for autos increases from 2% to 2.5%. Tax rates for sales outside the corporate limits of town but within the police jurisdiction are half those listed above.

In the city of Phenix City, sales and use tax rates jump from 4% to 4.5% for the following:

  • General rate
  • Admissions to places of amusement and entertainment
  • Retail selling price of food sold 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

The rate for the net difference paid for all automotive vehicles, truck trailers, semitrailers and house trailers increases from 3% to 3.5%. Tax rates for sales outside the corporate limits of town but within the police jurisdiction are half those listed above.

Rates in Dallas County increase by one-half percent, as follows:

  • General rate: from 1% to 1.5%
  • Admissions to places of amusement and entertainment: from 1% to 1.5%
  • Retail selling price of food sold for human consumption sold through vending machines: from 1% to 1.5%
  • Net difference paid for machines, machinery, and equipment used in planting, cultivating and harvesting farm products: from 0.25% to 0.375%
  • Machines and parts and attachments for machines used in manufacturing tangible personal property: from 0.75% to 1.175%
  • Net difference paid for all automotive vehicles, truck trailers, semitrailers and house trailers: from 0.25% to 0.375%

Additional details available from the Alabama Department of Revenue.

 

Alabama Sales Tax Rate Guide

Sales tax guide for Alabama businesses

Our free, online guide covers all aspects of managing Alabama sales tax compliance. Topics include:

  • Business registration
  • Collecting sales tax
  • Filing sales tax returns
  • State nexus obligations
  • And more!

Visit the guide

Alabama sales tax changes archive

Some local sales and use tax rates in Alabama are increasing as of May 1, 2019.

In Cullman County, sales and use tax increases from 4.5% to 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

The rate for machines and parts and attachments for machines used in manufacturing tangible personal property in Cullman County increases from 1.5% to 2%.

In the Cullman County Corporate Limits and Police Jurisdiction of Arab (CL & PJ of Arab), rates for the following sales and use taxes increase from 3.5% to 4%:

  • General rate
  • Admissions to places of amusement and entertainment
  • Retail selling price of food for human consumption sold through vending machines

Additionally, the rate for machines and parts and attachments for machines used in manufacturing tangible personal property in the Cullman County CL & PJ of Arab increases from 1.5% to 2%.


On April 1, 2019, the general sales and use tax rate and the sales and use tax rate for admissions to places of amusement and entertainment will jump from 2% to 3% in the city of Evergreen, Alabama.

For sales made or delivered outside the corporate limits of the city but within the police jurisdiction, the rate of tax is 1.5%.


As of January 1, 2019, several cities in Alabama have new lodgings, rental, sales, or use tax rates.

Alexander City has increased the local lodgings tax from 5% to 10%.

Columbiana has decreased the sales and use tax rate for the net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products from 4% to 2%, and the use tax for the same from 3% to 2%.

Hoover has levied a $2-per-room lodgings fee in addition to its general 3% lodgings tax.

Sylacauga has imposed a 10% local lodgings tax and the following local rental tax rates:

  • General rate, 3%
  • Lease or rental of automobile vehicles, truck trailers, semitrailers, and house trailers, 1.25%
  • Lease or rental of linens and garments, 3%

In addition, the withdrawal fee for automotive vehicle dealers in Sylacauga has increased from $7.50 to $10. And the sales and use tax rate on the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers has increased from 0.75% to 1.25%. Additional information.

Finally, Trinity has imposed a 0.9% tax on the sale and use of machines and parts and attachments for machines used in manufacturing tangible personal property. It’s also removed the 0.9% sales and use tax on the mining of products.


Several sales and use tax rate changes are set to take effect in Alabama on December 1, 2018.

Administrative changes

Starting with the tax period ending December 31, 2018, the Alabama Department of Revenue will no longer administer sales and use taxes and other taxes for the city of Elba. Tax administration and collection will be administered and collected by the City of Elba, Avenu Insights & Analytics.

Lodgings tax rate changes

The city of Fairhope is increasing lodgings tax from 4% to 6%.

The town of Notasulga is levying a 2.25% lodgings tax.

Walker County is increasing lodgings tax from 5% to 7%.

Sales and use tax rate changes

The town of Garden City is levying sales and use tax as follows:

  • General rate: 0.5%
  • Admissions to places of amusement and entertainment: 0.5%
  • Food for human consumption sold through vending machines: 0.5%
  • Machines and parts and attachments for machines used in manufacturing tangible personal property: 0.5%

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.


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.


The City of Boaz increased sales, use, and rental tax rates as of July 1, 2018.

Sales and use tax:

  • General rate: 4% to 5%
  • Rate for admissions to places of amusement and entertainment: 4% to 5%
  • Rate for retail selling price of food for human consumption sold through vending machines: 4% to 5%

All other sales and use tax rates remain the same.

Rental tax rates also increase from 4% to 5% for the following:

  • General rate
  • Auto
  • Linen

The City of Henagar is levying use, rental, and lodgings taxes as follows starting July 1, 2018. 

Use tax:

  • General rate: 4%
  • Rate for admissions to places of amusement and entertainment: 4%
  • Rate for 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: $2

Rental tax:

  • General rate: 3%
  • Automobile vehicles, truck trailers, semitrailers, and house trailers: 1%
  • Linens and garments: 1.5%

Lodgings tax:

  • General rate: 4%

The City of Henagar is also increasing the withdrawal fee for automotive vehicle dealers from $1.66 to $2.

Rates within the police jurisdiction but outside the corporate limits of town are half of the above.

Administrative Changes

Butler County started self-collection and administration of county sales and use tax and any additional taxes effective July 1, 2018.

The City of Leeds authorized the Alabama Department of Revenue to administer and collect all local sales, use, lodgings, and rental taxes starting July 1, 2018.

The Alabama Department of Revenue is administering and collecting sales and use taxes for the Town of New Site effective July 1, 2018.


As of June 1, 2018, sales and use tax rates in the Town of Hayden increased as follows:

  • General rate: 1% to 2%
  • Rate for admissions to places of amusement and entertainment: 1% to 2%

Rates outside of the corporate limits of town but within the police jurisdiction are half of the above.

Effective June 1, 2018, rates for the following jumped from 4% to 5% in the portion of the City of Tallassee that’s in Elmore County:

  • 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

All other rates remain the same. The first payment is due July 20, 2018.

Tallassee straddles more than one county. The portion of Tallassee in Tallapoosa County levied a sales and use tax as of June 1, 2018, as follows:

  • General rate: 4%
  • Rate for admissions to places of amusement and entertainment: 4%
  • Rate for 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: 0.60%
  • Machines, parts, and attachments for machines used in manufacturing tangible personal property: 0.60%
  • Net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers: 0.60%
  • Withdrawal fee for automotive vehicle dealers: $3.32

Rates outside of the corporate limits of town but within the police jurisdiction are half of the above.

The City of Vernon is imposing a 4% lodgings tax as of June 1, 2018. The first payment is due July 20, 2018. The rate outside the corporate limits of Vernon but within the police jurisdiction is 2%.

Effective June 1, 2018, sales and use tax rates in the City of Vestavia Hills changed as follows:

  • General rate: increased from 3% to 4%
  • Rate for admissions to places of amusement and entertainment: increased from 3% to 4%
  • Rate for retail selling price of food for human consumption sold through vending machines: decreased from 3% to 1%
  • Net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products: decreased from 3% to 1%

Withdrawal fee for automotive vehicle dealers: increased from $.83 to $5

Rental tax:

  • General rate: increased from 3% to 4%
  • Linen: decreased from 3% to 2%

Lodgings tax:

  • General rate: increased from 3% to 6%
  • Per-room lodgings fee: decreased from 4% to 0%

In the City of Winfield, the sales and use tax rate increased from 4% to 5% on June 1, 2018, 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

Additional rate increases are as follows:

  • Net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products: 1% to 1.25%
  • Machines, parts, and attachments for machines used in manufacturing tangible personal property: 1% to 1.25%
  • Net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers: 1% to 1.25%
  • Withdrawal fee for automotive vehicle dealers: $5 to $10

Administrative Changes

The City of Guin authorized the Alabama Department of Revenue to administer and collect all local sales, use, rental, and lodgings taxes starting June 1, 2018.

The Alabama Department of Revenue is administering and collecting sales and use taxes for the City of Henagar effective June 1, 2018.


The City of Gulf Shores increased lodgings tax from 5% to 7% effective May 1, 2018. Rates outside the corporate limits of town but within the police jurisdiction are half of the listed rate.

The lodgings tax rate in the City of Orange Beach increased from 5% to 7% effective May 1, 2018. For lodgings outside of the corporate limits of town but within the police jurisdiction, the rate is half of the listed rate.

Administrative Changes

The City of Vernon authorized the Alabama Department of Revenue to administer and collect all local sales and use taxes starting May 1, 2018.


Local sales and use tax changes occur frequently in Alabama. The following changes took effect Jan. 1, 2018.

Administrative changes

Chilton County is administering its own lodgings taxes, having discontinued the services rendered by the Alabama Department of Revenue as of Jan. 1, 2018. Henceforth, Chilton County lodging taxes should be remitted to Chilton County, Revenue Discovery Systems.

The Alabama Department of Revenue is no longer administering and collecting sales and use tax for Escambia County; as of Jan. 1, 2018, administration is through Escambia County, Revenue Discovery Systems. However, taxes may still be remitted online through My Alabama Taxes.

Lodgings tax rate changes

Elberta is imposing a new lodgings tax at a rate of 7%.

Madison has increased lodgings tax from 7% to 9%, and upped its per room lodgings fee from 1% to 2%.

Pell City has increased lodgings tax from 5% to 6%.

Rental tax rate changes

Elberta is imposing a new rental tax as follows:

  • Lease or rental of tangible personal property: 2%
  • Lease or rental of automotive vehicles, truck trailers, semitrailers, and house trailers: 1%
  • Lease or rental of linens and garments: 2%

Rents outside the corporate limits of Elberta but within the police jurisdiction are half of the above.

Sales and use tax rate changes

Center Point has increased sales and use tax as follows:

  • The general rate: 2% to 4%
  • The rate for admissions to places of amusement and entertainment: 2% to 4%
  • The rate for human food sold through vending machines: 2% to 4%
  • Net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products: 1% to 2%
  • Machines, parts, and attachments for machines used in manufacturing tangible personal property: 1% to 2%
  • Net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers: 1% to 2%

Covington County has increased sales and use tax as follows:

  • The general rate: 2% to 2.5%
  • The rate for human food sold through vending machines: 2% to 2.5%

In addition, Covington County has made the following rate changes:

  • Net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products: 1% to 1.25% (sales tax); 1.5% to 1.75% (use tax)
  • Machines, parts, and attachments for machines used in manufacturing tangible personal property: 1% to 1.25% (sales tax); 1.5% to 1.75% (use tax)
  • Net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers: 1% to 1.25% (sales tax); 1.5% to 1.75% (use tax)

Good Hope has levied a new 0.5% sales and use tax on the following:

  • The general rate
  • The rate for admissions to places of amusement and entertainment
  • The rate for human food sold through vending machines
  • The rate for machines, parts, and attachments for machines used in manufacturing tangible personal property

Montevallo has increased the general rate, the rate for admissions to places of amusement and entertainment, and the rate for human food sold through vending machines from 4% to 5%.

Waverly has increased sales and use tax from 1% to 2% for the following:

  • The general rate
  • The rate for admissions to places of amusement and entertainment
  • The rate for human food sold through vending machines
  • Net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products
  • Machines, parts, and attachments for machines used in manufacturing tangible personal property
  • Net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers

Rates outside the corporate limits of Waverly but within the police jurisdiction are half of the above.

The Alabama Department of Revenue administers approximately 200 different city and county sales taxes. However, it allows localities to administer their own local taxes, and many do. This complicates sales and use tax compliance for businesses making sales into the state. Tax automation software helps simplify it.


Quite a few changes to local sales and use tax in Alabama went into effect September 1, 2017.

Allgood, which sounds like a relaxing place to inhabit, increased sales and use tax to 3% on 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

Allgood also imposed a new 3% tax on lodgings, as well as a 3% rental tax on:

  • The lease or rental of tangible personal property
  • The lease or rental of automotive vehicles, truck trailers, semitrailers, and house trailers
  • The lease or rental of linens and garments

Except for lodging, sales and rentals within the police jurisdiction but outside the corporate limits of town are taxed at 1.5%.

Chambers County will administer and collect taxes for the county as of Sept. 1, discontinuing services provided by the Alabama Department of Revenue.

Ft. Payne increased sales and use tax from 3 to 4% for the following:

  • General rate
  • Admissions to places of amusement and entertainment
  • Retail selling price of food for human consumption sold through vending machines

Greenville increased sales and use tax slightly, as follows:

  • General rate: 4 to 4.5%
  • Admissions to places of amusement and entertainment: 4 to 4.5%
  • Retail selling price of food for human consumption sold through vending machines: 4 to 4.5%
  • Net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products: 1 to 1.5%
  • Machines and parts and attachments for machines used in manufacturing tangible personal property: 1.5 to 2%
  • Net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers: 1 to 1.5%

West Blocton increased sales tax from 1 to 2% 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

It also increased the sales tax rate for the net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers from 0.5 to 2%. However, it dropped the withdrawal fee for automotive vehicle dealers from 10% to 2%.

Furthermore, West Blocton imposed a 2% use tax on the following transactions:

  • General rate
  • 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

Sales occurring outside the corporate limits of town but within the police jurisdiction are taxed at half the normal rate.


Quite a few changes to local sales and use tax in Alabama went into effect August 1, 2017.

Local changes effective August 1, 2017

Citronelle decreased sales and use tax as follows:

  • Net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products: 3% to 0.875%
  • Machines and parts and attachments for machines used in manufacturing tangible personal property: 3% to 0.875%
  • Net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers: 2.5% to 0.875%

Rates for sales made within the police jurisdiction of Citronelle but outside the corporate limits of the city are half the listed rates.

The Alabama Department of Revenue will administer and collect sales and use tax for Coaling effective August 1, 2017.

Gilbertown increased the lodgings tax rate substantially, from 2 to 6%. It also added a tax on admissions to places of amusement and entertainment (2%), and it increased taxes on the following from 0.5% to 1%:

  • 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

As with Citronelle, transactions occurring outside the corporate limits of town but within the police jurisdiction are taxed at half the normal rate.

Jefferson County made a change that affects sales and use tax reporting, not rates. It replaced the Jefferson County Education Tax (locality code 7137) with the Jefferson County Special Revenue Tax (locality code 7337).

Midland City decreased the tax on the following from 1.5% to 0.5%:

  • 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

Transactions made within the police jurisdiction but outside the corporate limits of town are taxed at half the normal rate.

Opp increased sales taxes as follows:

  • General rate: 3 to 4%
  • Admissions to places of amusement and entertainment: 3 to 4%
  • Retail selling price of food for human consumption sold through vending machines: 3 to 4%
  • Net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products: 0.75 to 1%
  • Machines and parts and attachments for machines used in manufacturing tangible personal property: 1 to 1.5%
  • Net difference paid for all automotive vehicles, truck trailers, semitrailers, and house trailers: 0.5 to 0.75%
  • Withdrawal fee for automotive vehicle dealers only: 6 to 11%

Opp also increased the following use tax rates, which differ from the corresponding sales tax rates:

  • General rate: 2 to 3%
  • Net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products: 0.5 to 0.75%
  • 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: 0.25 to 0.5%

Transactions occurring outside the corporate limits of town but within the police jurisdiction are taxed at half the listed rates.


Several local tax changes are set to take effect in Alabama starting May 1, 2017.

Administrative change

Sales and use tax for River Falls will no longer be administered by the Alabama Department of Revenue. Tax returns for periods ending May 31, 2017, and beyond should be remitted to the Town of River Falls, Revenue Discovery Systems. However, taxpayers will still be able to remit sales and use tax online through My Alabama Taxes. Additional information.

Rate changes

The general rate of sales and use tax in Brookside will increase from 2 percent to 4 percent. In addition, the withdrawal fee for automotive vehicle dealers will jump from $3 to $10. All other rates remain unchanged. Additional information.

A rate change is also set to take effect in Rockford. Details will be forthcoming from the Alabama Department of Revenue and reported here.

Finally, the department announced a change that took effect in Homewood on February 13, 2017. The city repealed the sales and use tax levied in the Homewood police jurisdiction. Additional information.


The local sales and use tax rate in Foley, Alabama, is set to increase as of March 1, 2017.

The local general rate, the rate for admissions to places of amusement and entertainment, and the rate for the retail selling price of food for human consumption will jump from 2% to 3%. The local rate for sales made outside the corporate limits of town but within the police jurisdiction is half of that. Additional information.


Several local sales and use tax changes took effect in Alabama on February 1, 2017.

Gardendale has levied a local lodgings tax of 8%.

Hanceville has levied a sales and use tax of 0.5% on all taxable sales, for a new local rate of 5% and a new combined rate of 9%. The rate for sales made outside the corporate limits of town but within the police jurisdiction is half of that.

Jackson has increased local rental and lodgings tax from 4% to 5%, for a new combined rate of 9%. The rate for sales made outside the corporate limits of town but within the police jurisdiction is half of that.

In addition to rate changes, several administrative changes took effect on February 1, 2017:

  • The Alabama Department of Revenue now collects and administers rental tax for the City of Argo
  • The following localities have taken on collection administration of local taxes in place of the Alabama Department of Revenue:
    • Coosa County
    • Goodwater
    • Thomaston

Additional information is available from the Alabama Department of Revenue.


Updated 1.9.2017

The Alabama Department of Revenue has posted a number of local sales and use tax rate changes. While several will take effect on January 1, 2017, a number of the rate changes have already been implemented.

January 2017 sales tax rate changes

  • Blount County will increase the general rate, the rate for admissions to places of amusement and entertainment, and the rate for human food sold through vending machines from 2% to 3%
  • Dora is increasing all rates from 2% to 3%
  • Lodgings tax in Dothan increases from 6% to 9%
  • Homewood will make the following sales and use tax increases (rates for sales made outside the corporate limits of town but inside the police jurisdiction are one half of those listed below):
    • General rate: 3% to 4%
    • Rate for admissions to places of amusement and entertainment: 3% to 4%
    • Food sold through vending machines: 3% to 4%
    • Net difference paid for machines, machinery, and equipment used in planting, cultivating, and harvesting farm products: 1.5% to 2%
    • Machines, parts, and attachments for machines used in manufacturing tangible personal property: 1.5% to 2%
    • Net difference paid for all automotive vehicles, truck trailers, semi-trailers, and house trailers: 1.5% to 2%
    • Withdrawal fee for automotive vehicle dealers only: $15 to $20
  • Jasper will make the following rental tax increases:
    • General rate: 2% to 3%
    • Auto: 0.500% to 0.750%
    • Linen: 2% to 3%

And, as of January 1, 2017, the Alabama Department of Revenue administers and collects sales and use taxes for the City of Carbon Hill.

December 2016 sales tax rate changes

A new local rental tax was levied in Center Point, effective December 1, 2016. Rates for leases or rentals are as follows:

  • General items of tangible personal property: 4%
  • Linens/garments local rental tax rate: 4%,
  • Automotive vehicles, truck trailers, semitrailers and house trailers: 2%

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