Sales Tax - Seller'S Use Tax - Consumer'S Use Tax - Education Only Tax Report Form - Montgomery County, Alabama Page 2
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2Montgomery County, Alabama
Use tax is the counterpart of sales tax and should be paid by individuals or businesses when making purchases outside the
County of Montgomery on taxable items for which a sales tax was not collected by the seller. The use tax applies to the same
merchandise that is taxable under the Montgomery County sales tax law.
SELLERS USE/SALES TAX:
Automotive/Agricultural: Include new and used automotive vehicles, semi-trailers, truck trailers, house
a.
trailers, and agricultural machinery
Maufacturing: Machines and replacement parts used in manufacturing, etc.
Vending Machines: Retail price of food products sold for human consumption thru vending machines.
b.
General: Includes gross receipts from places of amusement; cost of property purchased at wholesale
c.
withdrawn for use; collections during month on credit sales previously claimed as deductions; and all
other sales of tangible personal property not previously claimed.
CONSUMER'S USE TAX:
Automotive/Agricultural: Total purchase price of automotive vehicle, truck trailers, semi-trailers, house
a.
trailers and agricultural machinery, both new and used purchased for storage, use or other consumption in
Montgomery County on which seller has not collected Montgomery County Sales and/or Use Tax.
Manufacturing: Total purchase price of machines and replacement parts used in compounding, mining,
quarrying, manufacturing of tangible property.
General: Total purchase price of tangible personal property purchased outside of Montgomery County or
b.
in Interstate Commerce for storage, use or consumption in this county on which seller has not collected
use tax from you except purchases of automotive vehicles, truck trailers, semi-trailers, house trailers,
agricultural machinery, and machines and replacement parts.
STANDARD DEDUCTION SUMMARY TABLE
(Summary below must be completed to correspond with total deductions on front of tax report)
Type of Tax
Wholesale
Automach
Labor/non-
Sales deliv.
Sales to govt
Sales of gas
Other allowable
Total
Sales
trade-ins
taxable serv
outside juris
or its agencies
or lube oils
deductions
deductions
$
-
-
-
-
-
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
Totals
INSTRUCTIONS & INFORMATION CONCERNING THE COMPLETION OF THIS REPORT
*
To avoid the application of penalty and/or interest amounts, this report must be filed on or before the 20th of the
month, following the period for which the report is submitted. Cancellation postmark will determine timely filing.
*
A remittance for the total amount due made payable to the taxing jurisdiction must be submitted with this report.
*
This report should be submitted on a monthly basis unless you have requested and been approved for a different
filing frequency by this taxing jurisdiction.
*
Any credit for prior overpayment must be approved in advance by the taxing jurisdiction and accompanied by
a letter of credit from the taxing jurisdiction.
Indicate Any Account Changes Below
Business Name:
Date of Change:
Physical Address:
Phone:
Mailing Address:
FAX:
Contact Person:
Final Report
Give Date Business Closed:
Successor's Name:
Address:
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