|
Available Properties Industry Labor and Training Transportation Tax Structure
Tax Incentives Utilities Quality of Life Go Zone Incentives Contact Us
Tax Structure
General Sales/Use Tax
| |
Coffeeville | Fulton | Grove Hill | Jackson | Thomasville |
| State |
4.00% | 4.00% | 4.00% | 4.00% | 4.00% |
|
Designated Schools |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| County (total) |
1.00% | 1.00% | 1.00% | 1.00% | 1.00% |
| Designated Schools |
0.25% | 0.25% | 0.25% | 0.25% | 0.25% |
City
(total) |
3.00% | 1.50% | 3.00% | 4.00% | 4.00% |
| Designated Schools |
0.00% | 0.00% | 0.00% | 0.372%(1) | 1.00% |
Equipment & Machinery Sales/Use Tax
| |
Coffeeville | Fulton | Grove Hill | Jackson | Thomasville |
| State |
1.50% | 1.50% | 1.50% | 1.50% | 1.50% |
|
Designated Schools |
0.00% | 0.00% | 0.00% | 0.00% | 0.00% |
| County (total) |
0.25% | 0.25% | 0.25% | 0.25% | 0.25% |
| Designated Schools |
0.25% | 0.25% | 0.25% | 0.25% | 0.25% |
City
(total) |
3.00% | 1.50% | 1.00% | 0.50% | 1.75% |
| Designated Schools |
0.00% | 0.00% | 0.00% | 0.372%(1) | 1.00% |
Advalorem/Property Tax
Millage Rates
| |
Coffeeville | Fulton | Grove Hill | Jackson | Thomasville |
State
(total mills) |
6.50 | 6.50 | 6.50 | 6.50 | 6.50 |
| General State - 2.50, Soldier - 1.00, State School - 3.00 |
| |
Coffeeville | Fulton | Grove Hill | Jackson | Thomasville |
County
(total mills) |
26.5 | 0.00 | 0.00 | 0.00 | 0.00 |
General Fund - 6.50, Road & Bridge - 2.50, County School - 12.50
School District - 3.00, Fire Protection - 2.00 |
| |
Coffeeville | Fulton | Grove Hill | Jackson | Thomasville |
City
(total mills) |
0.00 | 0.00 | 5.00 | 5.00 | 5.00 |
| General Fund -- |
(1) 9.3% of Jackson's sales tax revenue is earmarked for education with a maximum of $250,000/year.
|
Ad Valorem (Property) Tax
| Authority | Sections 40-1-1 through 40-11-4 and 40-21-1 through 40-21-34, Code of Alabama 1975; Amendment 373, Constitution of Alabama. |
| Basis | Ownership of real and personal property within this state. |
| Rate | The state tax rate is 6.5 mills. |
Business Privilege Tax
| Authority | Sections 40-14A-21 through 40-14A-29, Code of Alabama 1975. |
| Basis | The tax is calculated on net worth plus additions minus exclusions times the appointment factor less the deductions equals taxable net worth. |
| Rate | The rate is based on the ability to pay and is determined by the entities' federal taxable income in Alabama. The rate ranges from $.25 to $1.75 for each $1000 of net worth in Alabama. |
Corporate Income Tax
| Authority | Sections 40-18-1 through 40-18-58 and 40-18-160 through 40-18-176, Code of Alabama 1975. |
| Basis | Net taxable income from business within the state. |
| Rate | 6.5% of annual net income with a deduction allowed for federal income tax paid or accrued. |
SalesTax
| Authority | Sections 40-23-2 and 40-23-37, Code of Alabama 1975. |
| Basis | Gross proceeds from sale of all taxable items for consumption or other use to consumers - individual, corporate or otherwise (except as specifically exempted by an act of the Alabama Legislature) - within Alabama and gross receipts from conducting or operating public places of amusement or entertainment. |
| Rate |
- 4% of gross proceeds of sale of tangible personal property.
- 4% of gross receipts from conducting or operating public places of amusement or entertainment.
- 2% of net trade difference of new or used automotive vehicles, truck trailers, semitrailers or housetrailers.
- 2% of gross proceeds of sale of mobile home set-up materials and related supplies.
- 1 1/2% selling price of machinery used in mining or manufacturing tangible personal property.
- 1 1/2% of net trade difference of new or used farm machines, machinery and equipment that is used in production of agricultural produce or products, livestock or poultry on farms.
- 3% of retail selling price of food products sold through vending machines.
|
|
|
Home