(a) An excise tax is imposed on the storage, use, or other consumption inPickens County of tangible personal property purchased at retail on or afterJune 1, 1982, for storage, use, or other consumption in the county at the rateof one percent of the sales price of the property, except as otherwise providedas follows:(b) An excise tax is imposed on the storage, use, or other consumption inPickens County of any automotive vehicle, truck trailer, semitrailer, or housetrailer, purchased at retail on or after June 1, 1982, for storage, use, orother consumption in Pickens County, at the rate of one-third of one percent ofthe sales price of such automotive vehicle, truck trailer, semitrailer, orhouse trailer.(c) Every person storing, using, or otherwise consuming in Pickens Countyany tangible personal property purchased at retail shall be liable for the taximposed by subsection (a) or (b), and the liability shall not be extinguisheduntil the tax has been paid; provided,however, that a receipt from a retailer maintaining a place of business in thecounty showing the payment of the tax shall be sufficient to relieve thepurchaser from il the tax has been paid; provided,however, that a receipt from a retailer maintaining a place of business in thecounty showing the payment of the tax shall be sufficient to relieve thepurchaser from further liability for a tax to which the receipt may refer.(Act 82–359, p. 512, § 2.)
Alabama Legal Code