§ 45-57-244-30

30Authorize the Levy and Imposition on Lessors or Renters of Tangible Personal Property.The following terms shall have the followingmeanings: (1) BUSINESS. All activities engagedin, or caused to be engaged in, by any person with the object of gain,profit, benefit, or advantage, either direct or indirect, to the person.(2) COUNTY. Russell County, Alabama.(3) EXEMPTORGANIZATION. Any organization exempt from taxationunder 26 U.S.C. § 501, as in effectfrom time to time.(4) GROSSPROCEEDS. The value proceeding or accruing fromleasing or renting tangible personalproperty, without any deduction on account of thecost of the property so leased or rented, the cost of materials used, labor orservice cost, interest paid, or any other expenses whatsoever, and without anydeduction on account of loss and shall also include on the part of any personclaiming an exemption under subdivision (4) of Section 45–57–244.32 an amount equal to the amount of rental paid on any tangiblepersonal property acquired under the exception and thereafter diverted to theuse of the person.(5) LEASING or RENTING.

Section 45–57–244.32 an amount equal to the amount of rental paid on any tangiblepersonal property acquired under the exception and thereafter diverted to theuse of the person.(5) LEASING or RENTING. A transaction whereunder the person whoowns or controls the possession of tangible personal property permits anotherperson to have the possession or use thereof for a consideration and for theduration of a definite or indefinite period of time without transfer of thetitle to the property. The detentionby the user thereof of freight cars, oxygen, and acetylene tanks, and similarproperty, in respect of which detention a demurrage or per diem charge is madeagainst the user of the property, shall not be deemed to constitute atransaction whereunder property is leased or rented to anotherwithin the meaningof this subpart.(6) MEDICALEQUIPMENT. Equipment used primarily for and essentialto medical care for or to aid in the diagnosis, cure, mitigation, or treatmentof disease or injury affecting any structure or function of the body. The term shall include, but not limitedto, hospital beds, wheel chairs, walkers, orthopedic appliances, andconvalescent aids.(7) PERSON.

ase or injury affecting any structure or function of the body. The term shall include, but not limitedto, hospital beds, wheel chairs, walkers, orthopedic appliances, andconvalescent aids.(7) PERSON. Any natural person, firm, partnership,association, corporation, receiver, trust, estate, or other entity, or anyother group or combination of any thereof acting as a unit. (8) TANGIBLEPERSONAL PROPERTY. Personal propertywhich may be seen, weighed, measured, felt, or touched, or is in any othermanner perceptible to the senses.The term tangiblepersonal property shallnot include stocks, bonds, notes, insurance, or othercontracts or securities. (Act 2000–789, p. 1857, § 1.)