Sales tax: Difference between revisions

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* [[Birmingham]]: 4% (raised from 3% in 2007 for 5 years, extended another 5 years in 2013)
* [[Birmingham]]: 4% (raised from 3% in 2007 for 5 years, extended another 5 years in 2013)
* [[Center Point]]: 2%
* [[Center Point]]: 2%
* [[Clay]]: 2%
* [[Clay]]: 4% (raised from 2% in August 2013)
* [[Fairfield]]: 4%
* [[Fairfield]]: 4%
* [[Fultondale]]: 4%
* [[Fultondale]]: 4%

Revision as of 22:39, 19 August 2013

Sales tax is a public levy assessed on retail transactions. In the Birmingham area, sales taxes are collected by the State of Alabama, by individual counties, and by municipalities. State sales tax stands at 4 percent.


Tax rates

Jefferson County

Jefferson County adds a 2% levy, for a county-wide 6% base sales tax, to which individual municipalities add their own sales taxes.

Shelby County

Shelby County adds a 1% levy, for a county-wide 5% base sales tax, to which individual municipalities add their own sales taxes.

Exceptions

Public contracts

Non profits

Auto sales

Sales tax holidays

Controversies

Sales tax as a regressive tax

Sales taxes in police jurisdictions outside municipal boundaries

Sales tax referenda