Sales Tax Code

 
OXFORD
Locality Code:   9315
County Location:  CALHOUN COUNTY

Current Tax Rates as of the 1st of  June 2004

Tax Type Rate Type Rate Active Date Action PJ Administrator
CONSUMERS USE AUTO
.500% 02-01-2003 RC N STATE
CONSUMERS USE FARM
.500% 02-01-2003 RC N STATE
CONSUMERS USE GENERAL
5.000% 01-01-2009 RC N STATE
CONSUMERS USE MFG. MACHINE
.500% 02-01-2003 RC N STATE

LODGINGS GENERAL
6.000% 02-01-2003 RC N SELF

RENTAL TAX AUTO
2.000% 02-01-2003 RC N STATE
RENTAL TAX GENERAL
4.000% 02-01-2003 RC N STATE
RENTAL TAX LINEN
4.000% 02-01-2003 RC N STATE

SALES TAX AMUSE
5.000% 01-01-1997 RC Y STATE
SALES TAX AUTO
.500% 02-01-2003 RC N STATE
SALES TAX FARM
.500% 02-01-2003 RC N STATE
SALES TAX GENERAL
5.000% 01-01-2009 RC N STATE
SALES TAX MFG. MACHINE
.500% 02-01-2003 RC N STATE
SALES TAX VENDING
5.000% 02-01-2003 RC N STATE
SALES TAX W/D FEE
5.000%  02-01-2003 RC N STATE

SELLERS USE AUTO
.500% 02-01-2003 RC N STATE
SELLERS USE FARM
.500% 02-01-2003 RC N STATE
SELLERS USE GENERAL
4.000% 02-01-2003 RC N STATE
SELLERS USE MFG. MACHINE
.500% 02-01-2003 RC N STATE



STATE TAX RATES:


Sales/Use Tax:  General 4%; Auto 2%; Mfg. Machine 1.5%; Farm 1.5%.
Sales Tax:          Vending 3% for food/food products, and 4% for all other tangible personal property.
Rental Tax:         Auto 1.5%; Linens/Garments 2%; All other tangible personal property 4%.
Lodgings Tax:    5% in the 16 county Alabama Mountain Lakes area, and 4% in the other 51 counties.



CODE EXPLANATIONS:


Action Indicator:   NT - New Tax; RC - Rate Change; AC - Agency Change.
PJ Indicator:         N - No tax levied in the police jurisdiction
                              Y - Tax levied in the PJ - normal PJ rate is 1/2 the rate in corporate limits.
W/D Fee:               Automobile Demonstrator Fee - for automobile dealers only.