Sales tax
Jump to navigation
Jump to search
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.
- Adamsville: 3.5%
- Bessemer: 4%
- Birmingham: 4% (raised from 3% in 2007 for 5 years, extended another 5 years in 2013)
- Center Point: 2%
- Clay: 2%
- Fairfield: 4%
- Fultondale: 4%
- Gardendale: 4%
- Graysville: 3%
- Homewood: 3%
- Hoover: 3%
- Hueytown: 4%
- Irondale: 4%
- Kimberly: 3%
- Leeds: 4%
- Midfield: 4%
- Morris: 4% (raised from 3% in 2011)
- Mountain Brook: 3%
- Pleasant Grove: 3%
- Sylvan Springs: 3%
- Trafford: 3%
- Trussville: 4%
- Warrior: 4% (raised from 3% on February 5, 2013)
- Vestavia Hills: 3%
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.
- Alabaster: 4%
- Calera: 4% (raised from 3% effective June 1, 2013)
- Chelsea: 4% (raised from 3% on May 7, 2013)
- Harpersville: 4% (raised from 3% effective July 1, 2013)
- Helena: 4%
- Montevallo: 4%
- Pelham: 4% (raised from 3% effective September 1, 2013)
- Vincent: 4%
- Wilsonville: 3%
Exceptions
- Auto sales
- Sales tax holidays
Controversies
- Sales tax as a regressive tax
- Sales taxes in police jurisdictions outside municipal boundaries
- Sales tax referenda