There is levied and imposed in the county, in additionto all other taxes of every kind imposedby law, and authorized to be levied and collectedas herein provided, an excisetax on the storage, use, or other consumption of property in the county ashereinafter provided in this section: (1) An excise tax is levied and imposed on the storage,use, or other consumption in the county of tangible personal property (notincluding materials and supplies bought for use in fulfilling a contract forthe painting, repairing, or reconditioning of vessels, barges, ships, and otherwatercraft and commercial fishing vessels of over five tons load displacementas registered with the U. S. Coast Guard and licensed by the State of Alabama Department of Conservation and Natural Resources) purchased at retail on or afterJune 8, 2007,for storage, use, or otherconsumption in the county, except as provided insubdivision (2), (3), and (4), at the rate of one percent of the sales price ofsuch property.(2) An excisetax is levied and imposed on the storage, use, or other consumption in thecounty of any machines used in mining, quarrying, compounding, processing, andmanufacturing rice ofsuch property.(2) An excisetax is levied and imposed on the storage, use, or other consumption in thecounty of any machines used in mining, quarrying, compounding, processing, andmanufacturing of tangible personal property purchased at retail on or afterJune 8, 2007, at the rate of one-half of one percent of the sales price of anysuch machine; provided, that the termmachine as herein used, shall include machinery which is used for mining,quarrying, compounding, processing, or manufacturing tangible personalproperty, and the parts of such machines, attachments, and replacementstherefore, which are made or manufactured for use on or in the operation of such machines and which are necessary to the operation ofsuch machines and are customarily so used.(3) An excisetax is levied and imposed on the storage, use, or other consumption in thecounty of any automotive vehicle or truck trailer, semitrailer, housetrailer, or mobile home setup materials and supplies including, but notlimited to, steps, blocks, anchoring, cable pipes, and any other materialspertaining thereto, purchased at retail on or after June 8, 2007, for storage,use, or other consumption in the county at the rate of to, steps, blocks, anchoring, cable pipes, and any other materialspertaining thereto, purchased at retail on or after June 8, 2007, for storage,use, or other consumption in the county at the rate of one-half of one percentof the sales price of such automotive vehicle, truck trailer, semitrailer,house trailer, or mobile home setup materials and supplies; provided whereany used automotive vehicle or trucktrailer, semitrailer, or house trailer is taken in trade or ina series of trades, as a credit or part payment on the sale of a new or used vehicle,the tax levied herein shall be paid on thenet difference, that is, the price of the new or used vehicle sold less thecredit for the used vehicle taken in trade.(4) an excise tax is levied and imposed on the storage, use, or otherconsumption in the county of any machine, machinery, or equipment which is usedin planting, cultivating, and harvesting farm products, or used in connectionwith the production of agricultural produce or products, livestock, orpoultry on farms, and the parts of such machines, machinery, or equipment,attachments, and replacements therefore which are made or manufactured for use on or in the operation of such s, livestock, orpoultry on farms, and the parts of such machines, machinery, or equipment,attachments, and replacements therefore which are made or manufactured for use on or in the operation of such machine,machinery, or equipment, andwhich are necessary to and customarily used in the operation of such machine,machinery, or equipment, which is purchased at retail after June8, 2007, for the storage, use, or other consumption in the county at the rateof one-half of one percent of the sales price of such property; regardless of whether the retailer is or is not engagedin the business in this county; provided, however, the one-half of one percent rate herein prescribed with respect to parts, attachments, and replacements shall not apply to any automotive vehicle or trailerdesigned primarily for public highway use, except farm trailers used primarily in the production and harvesting of agricultural commodities; provided,further, where any used machine, machinery, or equipment which is used inplanting, cultivating, and harvesting farm products, or used in connectionwith the production of agricultural produce or products, livestock, andpoultry on farms is taken in trade or in a series ed inplanting, cultivating, and harvesting farm products, or used in connectionwith the production of agricultural produce or products, livestock, andpoultry on farms is taken in trade or in a series of trades as a credit or partpayment on a sale of a new or used machine, machinery, or equipment, the taxlevied herein shall be paid on the net difference, that is, the price of thenew or used machine, machinery, or equipment sold, less the credit for the used machine, machinery, or equipment taken in trade.(Act 2007–371, p. 727, § 5.)
Alabama Legal Code