Sales tax: Difference between revisions

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(→‎Shelby County: Alabaster raised in 2011.)
 
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===Shelby County===
===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.
[[Shelby County]] adds a 1% levy, for a county-wide 5% base sales tax, to which individual municipalities add their own sales taxes.
* [[Alabaster]]: 4%
* [[Alabaster]]: 4% (raised from 3% effective December 1, 2011)
* [[Calera]]: 4% (raised from 3% effective June 1, 2013)
* [[Calera]]: 4% (raised from 3% effective June 1, 2013)
* [[Chelsea]]: 4% (raised from 3% on May 7, 2013)
* [[Chelsea]]: 4% (raised from 3% on May 7, 2013)

Latest revision as of 15:57, 18 September 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