Alabama § 45-51-243.01 - Definitions.

§ 45-51-243.01. Definitions.

(a) As used in this part, the following words, terms, and phrases where used shall have the following respective meanings except where the context clearly indicates a different meaning:

(1) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the object of gain, profit, benefit, or advantage, either direct or indirect to such person.

(2) COUNTY. Montgomery County, Alabama.

(3) COUNTY COMMISSION. The Montgomery County Commission.

(4) GROSS VEHICLE WEIGHT. The empty weight of the truck or truck tractor, plus the heaviest load to be carried and, in the case of combinations, the empty weight of the heaviest trailer with which the power unit shall be placed in combination, plus the heaviest load to be carried.

(5) LEASING or RENTING. A transaction whereunder the person who owns or controls the possession of tangible personal property permits another person to have the possession or use thereof for a consideration and for the duration of a definite or indefinite period of time without transfer of the title to such property. The detention by the user thereof of freight cars, oxygen and acetylene tanks, and similar property, in respect of which detention a demurrage or per diem charge is made against the user of such property, shall not be deemed to constitute a transaction whereunder property is leased or rented to another within the meaning of this part.

(6) LESSEE or RENTER. Any person leasing or renting tangible personal property from a lessor or vendor.

(7) LESSOR or VENDOR. Any person engaging or continuing in the business of leasing or renting tangible personal property.

(8) PERSON. Any natural person, firm, partnership, association, corporation, receiver, trust, estate, or other entity, or any other group or combination of any thereof acting as a unit.

(9) RENTAL PASSENGER VEHICLE. An automotive vehicle designed to carry 15 or fewer passengers and used primarily for the transportation of persons on public roads and highways that is rented or leased without a driver, regardless of where such vehicle is licensed.

(10) RENTAL REVENUE. The value proceeding or accruing from the lessee or renter in each transaction involving the leasing or renting of tangible personal property, not including any license, privilege, or excise tax passed on to a lessee or renter by a lessor or vendor, without any deduction on account of the cost of the property so leased or rented, the cost of materials used, labor or service cost, interest paid, or any other expenses whatsoever, part of any person claiming an exemption under subdivision (4) of Section 45-51-243.03 an amount equal to the amount of rental paid on any tangible personal property acquired under such exception and thereafter diverted to the use of such person.

(11) RENTAL TAX. The privilege, license, or excise tax authorized by this part.

(12) RENTAL TRUCK. An automotive vehicle designed primarily for the transportation on public roads and highways of property in or upon its own structure and having a gross vehicle weight under 26,000 pounds, including, without limitation, an automotive vehicle commonly known as a pickup or pickup truck, that is rented or leased without a driver, regardless of where such vehicle is licensed.

(13) STATE DEPARTMENT OF REVENUE. The Alabama Department of Revenue, or any such successor agency commissioned by the Legislature to administer the state rental tax.

(14) STATE RENTAL TAX. The tax levied by Article 4 of Chapter 12 of Title 40, commencing with Section 40-12-220.

(15) TANGIBLE PERSONAL PROPERTY. Personal property which may be seen, weighed, measured, felt, or touched, or is in any other manner perceptible to the senses. The term does not include stocks, bonds, notes, insurance, or other contracts or securities.

(b) All definitions of words, terms, and phrases in, or incorporated into, the statutes levying the state rental tax and in any related rules of the State Department of Revenue shall apply to this part, except as otherwise expressly provided herein or where the context clearly indicates a different meaning.