{"id":194,"date":"2012-06-29T21:31:26","date_gmt":"2012-06-29T21:31:26","guid":{"rendered":"http:\/\/www.websitefix.net\/clients\/Generic\/?page_id=194"},"modified":"2019-09-11T16:18:41","modified_gmt":"2019-09-11T16:18:41","slug":"state-tax-system","status":"publish","type":"page","link":"https:\/\/www.sunraydirect.com\/Alabama3\/?page_id=194","title":{"rendered":"State Tax System"},"content":{"rendered":"

TAX & LICENSE \/ STATE TAX STRUCTURE<\/strong><\/p>\n


\n<\/strong> <\/strong>State Income Tax
\n<\/strong>Alabama imposes a state income tax on a graduated scale that varies with your income level and your filing status. This tax is also adjusted for applicable credits and exemptions. The tax rates in Alabama range from 2 percent to 5 percent, but the income levels they are applied to vary with your filing status. For complete information on Alabama income tax, contact the Alabama Department of Revenue or consult one of the regional Tax Service Centers:
\n
\nAlabama Department of Revenue
\n<\/strong>Individual and Corporate Tax Division
\n334-242-1170
\nhttps:\/\/revenue.alabama.gov<\/a><\/p>\n

Refund Hotline
\n<\/strong>334-353-2540
\nhttps:\/\/revenue.alabama.gov<\/a><\/p>\n

Taxpayer Advocate
\n<\/strong>334-242-1055
\nhttps:\/\/revenue.alabama.gov<\/a><\/p>\n

Regional Tax Service Centers
\n<\/strong>
\nAuburn-Opelika Service Center
\n<\/strong>3300 Skyway Drive  
\nAuburn 334-887-9549
\nhttps:\/\/revenue.alabama.gov<\/a><\/p>\n

Birmingham Service Center
\n<\/strong>2024 Third Avenue North  
\nBirmingham 205-323-6387
\nhttps:\/\/revenue.alabama.gov<\/a><\/p>\n

Huntsville Service Center
\n<\/strong>994 Explorer Boulevard  
\nHuntsville 256-922-1082
\nhttps:\/\/revenue.alabama.gov<\/a><\/p>\n

Mobile Service Center
\n<\/strong>955 Downtowner Boulevard
\nMobile 251-344-4737
\nhttps:\/\/revenue.alabama.gov<\/a><\/p>\n

Shoals Service Center
\n<\/strong>201 South Court Street
\nFlorence 256-383-4631
\nhttps:\/\/revenue.alabama.gov<\/a><\/p>\n

Tuscaloosa Service Center
\n<\/strong>518 19th Avenue  
\nTuscaloosa 205-759-2571
\nhttps:\/\/revenue.alabama.gov<\/a><\/p>\n

Sales & Use Taxes
\n<\/strong>Sales tax is a tax imposed on the retail sale of tangible personal property sold in Alabama by businesses located in Alabama. The general tax is 4 percent and collected by the seller from each customer. All sales of tangible personal property are retail sales except those defined as wholesale sales. In addition to the state sales tax, more than 200 cities and counties levy sales taxes. The state offers a Sales Tax Holiday just before school opens at the end of each summer that allows consumers to purchase school supplies including clothing and computers free of state sales or use tax. Local taxes may still apply. Use taxes are paid directly by consumers to the state government on items that have been purchased outside of Alabama such as catalog or Internet sales that have not been taxed. These taxes are due monthly to include the recent month’s purchases. However, a taxpayer may file and pay state use tax quarterly when the total state use tax averaged less than $200 per month during the preceding calendar year. For more information, contact:<\/p>\n

Alabama Department of Revenue
\n<\/strong>Sales, Use & Business Tax
\nGeneral Information
\n334-242-1490
\nPaperless Filing
\n866-576-6531
\nwww.ador.state.al.us\/salestax\/index.html<\/a><\/p>\n

Property Taxes<\/strong>
\nProperty or ad valorem taxes are imposed on real and\/or business personal property. Real property includes land and improvements, while business property refers to furniture, fixtures, tools, and equipment used in the operation of a business including airplanes. Many new property owners rely on the title company, real estate agent, or other representative to properly record their deed and assess their property. Immediately after recording your deed, file an assessment return with the Assessing Division.<\/p>\n

The Homestead Exemption may apply to property owners who own a single-family residence and occupy it on the first day of the tax year for which they are applying. In Alabama, the property tax payment is determined by multiplying the appropriate mileage rate by assessed value minus the proper exemptions. Additional homestead exemptions are available for residents who are over 65 years of age and those with specific circumstances in that age group. For detailed information about rates and exemptions, contact the appropriate county office.<\/p>\n

County Tax Assessors<\/strong><\/p>\n


\n<\/strong> Baldwin County
\n<\/strong>251-937-0245
\nwww.co.baldwin.al.us<\/a><\/p>\n

Bibb County
\n<\/strong>205-926-3105
\nwww.bibbal.com<\/a><\/p>\n

Blount County
\n<\/strong>Oneonta 205-625-6868
\nHayden 205-590-2851
\nwww.blountrevenue.com<\/a><\/p>\n

Chilton County
\n<\/strong>205-755-0155
\nhttps:\/\/chiltoncounty.org<\/a><\/p>\n

Cullman County
\n<\/strong>256-775-4776
\nhttp:\/\/cullmanrevenuecommissioner.com<\/a><\/p>\n

Jefferson County
\n<\/strong>205-325-5505
\nwww.jccal.org<\/a><\/p>\n

Lauderdale County
\n<\/strong>256-760-5785
\nhttp:\/\/lauderdalecountyonline.com\/New_Website\/Revenue_Commissioner\/index.html<\/a><\/p>\n

Lee County
\n<\/strong>334-737-3655
\n800-239-4469
\nwww.leeco.us<\/a><\/p>\n

Madison County
\n<\/strong>256-532-3350
\nhttp:\/\/madisoncountyal.gov<\/a><\/p>\n

Mobile County
\n<\/strong>251-574-8530
\nwww.mobilecopropertytax.com<\/a><\/p>\n

Saint Clair County
\n<\/strong>205-338-9461
\nwww.stclairco.com<\/a><\/p>\n

Shelby County
\n<\/strong>205-669-3903
\nwww.shelbyal.com<\/a><\/p>\n

Tuscaloosa County
\n<\/strong>205-349-3870
\nwww.tuscco.com<\/a><\/p>\n

Walker County
\n<\/strong>205-384-7267
\nhttp:\/\/www.walkercountyrevenue.com\/Default.aspx<\/a><\/p>\n


\n<\/strong>Real Estate Transfer Tax
\n<\/strong>The state of Alabama does not levy real estate transfer tax.<\/p>\n


\n<\/strong>Estate & Inheritance Taxes<\/strong>
\nAlabama does not impose an inheritance tax. The state’s estate tax is tied directly to the federal estate tax and is calculated by using the tax computation on the federal estate tax return.<\/p>\n

Federal Income Taxes
\n<\/strong>
\nInternal Revenue Service
\n<\/strong>General Information
\n800-829-1040
\nwww.irs.gov
\n<\/a>
\nForms Line
\n<\/strong>800-829-3676<\/p>\n

Tele-tax
\n<\/strong>800-829-4477<\/p>\n","protected":false},"excerpt":{"rendered":"

TAX & LICENSE \/ STATE TAX STRUCTURE State Income Tax Alabama imposes a state income tax on a graduated scale that varies with your income level and your filing status. This tax is also adjusted for applicable credits and exemptions. The tax rates in Alabama range from 2 percent to 5 percent, but the income […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":[],"_links":{"self":[{"href":"https:\/\/www.sunraydirect.com\/Alabama3\/index.php?rest_route=\/wp\/v2\/pages\/194"}],"collection":[{"href":"https:\/\/www.sunraydirect.com\/Alabama3\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.sunraydirect.com\/Alabama3\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/Alabama3\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sunraydirect.com\/Alabama3\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=194"}],"version-history":[{"count":9,"href":"https:\/\/www.sunraydirect.com\/Alabama3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions"}],"predecessor-version":[{"id":905,"href":"https:\/\/www.sunraydirect.com\/Alabama3\/index.php?rest_route=\/wp\/v2\/pages\/194\/revisions\/905"}],"wp:attachment":[{"href":"https:\/\/www.sunraydirect.com\/Alabama3\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}