Alabama § 45-58-244.22 - Levy of Use Tax.

(a) There is hereby levied and imposed an excise tax on the storage, use, or other consumption of property in the county as hereinafter provided in this section:

(1) An excise tax is hereby levied and imposed on the storage, use, or other consumption in the county of tangible personal property (not including, however, materials and supplies bought for use in fulfilling a contract for the painting, repairing, or reconditioning of vessels, barges, ships, and other watercraft of more than 50 tons burden) purchased at retail on or after the effective date of the tax, for the storage, use, or other consumption in the county on or after the effective date of the tax, at the rate of one percent of the sale price of the property, except as provided in subdivisions (2), (3), and (4).

(2) An excise tax is hereby levied and imposed on the storage, use, or other consumption in the county of any machines used in mining, quarrying, compounding, processing, and manufacturing of tangible personal property purchased at retail on or after the effective date of the tax for storage, use, or other consumption in the county, at the rate of three-eighths of one percent of the sales price of any machine; provided, that the term machine, as used herein shall include machinery which is used for mining, quarrying, compounding, processing, or manufacturing tangible personal property and the parts of the machines, attachments, and replacements therefor, which are made or manufactured for use on or in the operation of the machines and are customarily so used.

(3) An excise tax is hereby levied and imposed on the storage, use, or other consumption in the county of any automotive vehicle, truck, trailer, semi-trailer, or house trailer purchased at retail on or after the effective date of the tax for storage, use, or other consumption in the county at the rate of three-eighths of one percent of the sales price of the automotive vehicle, truck, trailer, semi-trailer or house trailer; provided, that where any used automobile vehicle, truck, trailer, semi-trailer, or house trailer is taken in trade, or in a series of trades, as a credit or part payment on the sale of a new or used vehicle, the tax herein levied shall be paid on the net difference, that is, the price of the new or used vehicle sold less the credit for the used vehicle taken in trade.

(4) An excise tax is hereby levied and imposed on the classes of tangible personal property, and at the rate authorized to be imposed on the classes, specified in subdivisions (1), (2), or (3) on the storage, use, or other consumption in the performance of a contract in the county of any tangible personal property, new or used, the tax to be measured by the sales price or the fair and reasonable market value of the tangible personal property when put into use in the county, whichever is less; provided, however, the tax imposed by this subdivision shall not apply where the taxes imposed by subdivisions (1), (2), and (3) apply.