Sales & Use Tax

The following city code explanations pertain to those cities/towns that have multiple rates for one code.

TOWN OF FALKVILLE
Locality Code: 9611

Explanation:  Town of Falkville tax rates for sales made inside the corporate limits of Falkville.

TOWN OF FALKVILLE PJ
Locality Code: 9511

Explanation:  Town of Falkville tax rates for sales made outside the corporate limits of Falkville but within the police jurisdiction of Falkville. NOTE: The Falkville police jurisdiction tax rates are 1/3 the Falkville city limits rates. Therefore, sales or purchases made in the police jurisdiction of Falkville are subject to the rates associated with the separate locality code 9511.

CITY OF MOBILE
Locality Code: 9149

Explanation:  In addition to the sales and use tax rates currently displayed on our website for the categories of automotive, farm, general and manufacturing machinery, the City of Mobile levies a Food Service Establishment Tax rate within the corporate limits only.  The Food Service Establishment Tax is a five percent (5%) sales tax levied on the gross proceeds of sales at retail of food and/or beverages sold for consumption.

The following county code explanations pertain to those counties that have multiple county codes.

BALDWIN COUNTY
Locality Code: 7002

Explanation:  Baldwin County tax rates for sales made within the county

BALDWIN COUNTY LODGINGS TAX DISTRICT
Locality Code: 7702

Explanation:  Baldwin County District Lodgings Tax rates for lodgings offered inside the corporate limits of Gulf Shores, the corporate limits of Orange Beach and the unincorporated areas of Baldwin County south of the Intracoastal Waterway and west of the corporate limits of Gulf Shores. In addition to the areas defined above additional incorporated and unincorporated areas may elect to be included in the Baldwin County District Lodgings. If in doubt about whether you are in the Baldwin County District Lodgings or not, please contact the Alabama Gulf Coast Convention & Visitors Bureau at http://www.agccvb.org or 251-974-1510.

CALHOUN CO - UNINC AREA / PJ
Locality Code: 7008

Explanation:  Calhoun County tax rates for sales made within the unincorporated areas of the county and for sales made inside the police jurisdictions of Blue Mountain, Oxford, and Southside.

CALHOUN CO PJ - WEA/HC/GLE
Locality Code: 7108

Explanation:  Calhoun County tax rates for sales made inside the police jurisdictions of Glencoe, Hobson City, and Weaver.

CALHOUN CO PJ - AN/JAC/PIE
Locality Code: 7208

Explanation:  Calhoun County tax rates for sales made inside the police jurisdictions of Anniston, Jacksonville and Piedmont.

CALHOUN CO - OHATCHEE PJ
Locality Code: 7308

Explanation:  Calhoun County tax rates for sales made inside the police jurisdiction of Ohatchee.

Explanation:   Calhoun County tax rates for sales made inside the corporate limits of Oxford, Anniston, Blue Mountain, Ohatchee, Jacksonville, Piedmont, Weaver, Hobson City & Glencoe.

CALHOUN COUNTY LODGINGS
Locality Code: 7508

Explanation:  Calhoun County lodgings tax rates for lodgings offered inside the county.

CHAMBERS CO - CL
Locality Code: 7009

Explanation:  Chambers County tax rates for sales made within the corporate limits of any city.

CHAMBERS CO - UNINC AREA
Locality Code: 7109

Explanation:  Chambers County tax rates for sales made outside the corporate limits of all municipalities and outside of the police jurisdiction of Lanett, Valley, Lafayette, Waverly, Five Points and Cusseta.

CHAMBERS CO PJ - LANETT
Locality Code: 7209

Explanation:  Chambers County tax rates for sales made outside the corporate limits but within the police jurisdiction of Lanett.

CHAMBERS CO PJ - VALLEY
Locality Code: 7309

Explanation:   Chambers County tax rates for sales made outside the corporate limits but within the police jurisdiction of Valley.

Explanation:  Chambers County tax rates for sales made outside the corporate limits but within the police jurisdiction of LaFayette.

Explanation:  Chambers County tax rates for sales made outside the corporate limits but within the police jurisdiction of Waverly.

Explanation:  Chambers County tax rates for sales made outside the corporate limits but within the police jurisdiction of Five Points.

CHAMBERS COUNTY LODGINGS
Locality Code: 7509

Explanation:  Chambers County lodgings tax rates for lodgings offered inside the county.

CHEROKEE COUNTY
Locality Code: 7010

Explanation:  Cherokee County tax rates for sales made within the county.

CHEROKEE COUNTY
LODGINGS Locality Code: 7510

Explanation:  Cherokee County lodgings tax rates for lodgings offered inside the county.

CHILTON COUNTY
Locality Code: 7011

Explanation:  Chilton County tax rates for sales made within the county.

CHILTON COUNTY LODGINGS
Locality Code: 7511

Explanation:  Chilton County lodgings tax rates for lodgings offered inside the county.

CLEBURNE COUNTY
Locality Code: 7015

Explanation:  Cleburne County tax rates for sales made within the county.

CLEBURNE CO LODG
Locality Code: 7515

Explanation:  Cleburne Co Lodgings tax rates for lodgings offered within the county but outside the corporate limits of Heflin.

CLEBURNE CO LODG HEFLIN
Locality Code: 7715

Explanation:  Cleburne Co Lodgings tax rates for lodgings offered inside the corporate limits of Heflin.

CULLMAN CO
Locality Code: 7022

Explanation:  Cullman County tax rates for sales made within the county but outside the corporate limits and police jurisdiction of Arab.

CULLMAN CO PJ ARAB
Locality Code: 7122

Explanation:  Cullman County tax rates for sales made within the corporate limits or within the police jurisdiction of Arab.

CULLMAN COUNTY LODGINGS
Locality Code: 7522

Explanation:  Cullman County lodgings tax rates for lodgings offered inside the county.

DALE COUNTY
Locality Code: 7023

Explanation:  Dale County tax rates for sales made within the county but outside the corporate limits of Daleville and Ozark.

DALE COUNTY CL
Locality Code: 7723

Explanation:  Dale County tax rates for sales made inside the corporate limits of Daleville and Ozark.

DEKALB COUNTY
Locality Code: 7025

Explanation:  Dekalb County tax rates for sales made within the county.

DEKALB COUNTY LODGINGS
Locality Code: 7525

Explanation:  Dekalb County lodgings tax rates for lodgings offered inside the county but outside the corporate limits of Fort Payne.

DEKALB CO LODG FORT PAYNE
Locality Code: 7725

Explanation:  Dekalb County lodgings tax rates for lodgings offered inside the corporate limits of the city of Fort Payne.

ELMORE COUNTY
Locality Code: 7026

Explanation:  Elmore County tax rates for sales made within the county, but outside the corporate limits of Prattville.

ELMORE CO CL PRATTVILLE
Locality Code: 7726

Explanation:  Elmore County tax rates for sales made inside the corporate limits of Prattville.

ESCAMBIA COUNTY
Locality Code: 7027

Explanation:  Escambia County tax rates for sales made inside the corporate limits of Atmore, Brewton, East Brewton, Flomaton, Pollard and Riverview.

ESCAMBIA CO PJ 4 CITIES
Locality Code: 7127

Explanation:  Escambia County tax levied for sales made outside the corporate limits, but within the police jurisdictions of Atmore, Brewton, East Brewton, and Flomaton.

ESCAMBIA CO PJ 1 CITY
Locality Code: 7227

Explanation:  Escambia County tax levied for sales made outside the corporate limits, but within the police jurisdiction of Riverview.

ESCAMBIA CO EXC  5 CITIES
Locality Code: 7727

Explanation:  Escambia County tax levied for sales made within the county but outside the corporate limits of Pollard and outside the police jurisdictions of Atmore, Brewton, East Brewton, Flomaton, and Riverview.

ETOWAH COUNTY
Locality Code: 7028

Explanation:  Etowah County tax rates for sales made within the county.

ETOWAH COUNTY LODGINGS
Locality Code: 7528

Explanation:  Etowah County lodgings tax rates for lodgings offered inside the county.

GREENE COUNTY
Locality Code: 7032

Explanation:  Greene County tax rates for sales made within the county.

GREENE COUNTY LODGINGS
Locality Code: 7532

Explanation:  Greene County lodgings tax rates for lodgings offered inside the county.

JACKSON COUNTY
Locality Code: 7036

Explanation:  Jackson County tax rates for sales made within the county.

JACKSON COUNTY LODGINGS
Locality Code: 7536

Explanation:  Jackson County lodgings tax rates for lodgings offered inside the county.

JEFFERSON COUNTY
Locality Code: 7037

Explanation:  Jefferson County general fund tax levy that applies to all taxpayers conducting the sales of, storage of or consuming of tangible personnel property in Jefferson County.  This tax is in addition to the education fund tax levy - 7137.

JEFFERSON CO EDUCATION
Locality Code: 7137

Explanation:  Jefferson County education fund tax levy that applies to all taxpayers conducting the sales of, storage of or consuming of tangible personnel property in Jefferson County.  This tax is in addition to the general fund tax levy - 7037.

JEFFERSON COUNTY LODGINGS
Locality Code: 7537

Explanation:  Jefferson County lodgings tax rates for lodgings offered inside the county.

LAUDERDALE COUNTY
Locality Code: 7039

Explanation:  Lauderdale County tax rates for sales made within the county but outside the corporate limits of Florence.

LAUDERDALE COUNTY FLORENCE
Locality Code: 7739

Explanation:  Lauderdale County tax rates for sales made inside the corporate limits of Florence.

LAUDERDALE COUNTY LODGINGS
Locality Code: 7539

Explanation:  Lauderdale County lodgings tax rates for lodgings offered inside the county.

LEE CO
Locality Code: 7041

Explanation:  Lee County tax rates for sales made within the county but outside the corporate limits and police jurisdiction of Opelika, and for sales made within the county but outside the corporate limits of Auburn.

LEE CO PJ OPELIKA/PHENIX
Locality Code: 7141

Explanation:  Effective 8/1/05 - Lee County tax rates for sales made outside the corporate limits of Opelika and Phenix City but within the police jurisdiction of Opelika and Phenix City.

Effective prior to 8/1/05 - Lee County tax rates for sales made outside the corporate limits of Opelika but within the police jurisdiction of Opelika.

LEE CO CL AUB/OPE/PHENIX
Locality Code: 7741

Explanation:  Effective 8/1/05 - Lee County tax rates for sales made inside the corporate limits of Auburn, Opelika and Phenix City.

Effective prior to 8/1/05 - Lee County tax rates for sales made inside the corporate limits of Auburn and Opelika.

LEE COUNTY LODGINGS
Locality Code: 7541

Explanation:  Lee County lodgings tax rates for lodgings offered inside the county.

MADISON COUNTY
Locality Code: 7045

Explanation:  Madison County tax rates for sales made inside the county but outside the corporate limits of Huntsville.

MADISON CO CL HUNTSVILLE
Locality Code: 7745

Explanation:  Madison County tax rates for sales made inside the corporate limits of Huntsville.

MARION CO
Locality Code: 7047

Explanation:  Marion County tax rates for sales made within the county but outside the corporate limits of Winfield.

MARION CO CL WINFIELD
Locality Code: 7747

Explanation:  Marion County tax rates for sales made inside the corporate limits of Winfield.

MARSHALL CO EXC 4 CITIES
Locality Code: 7048

Explanation:  Marshall County tax rates for sales made within the county but outside the corporate limits of Albertville, Arab, Boaz and Guntersville.

MARSHALL CO CL 4 CITIES
Locality Code: 7748

Explanation:  Marshall County tax rates for sales made inside the corporate limits of Albertville, Arab, Boaz and Guntersville.

MARSHALL COUNTY LODGINGS
Locality Code: 7548

Explanation:  Marshall County lodgings tax rates for lodgings offered inside the county.

MOBILE COUNTY
Locality Code: 7049

Explanation:  Mobile County tax rates for sales made within the county but outside the corporate limits of Prichard and Mobile.

MOBILE CO CL PRICH/MOBILE
Locality Code: 7749

Explanation:  Mobile County tax rates for sales made inside the corporate limits of Prichard and Mobile.

MORGAN CO UNINCORP AREAS
Locality Code: 7052

Explanation:  Morgan County tax rates for sales made within the county but outside the corporate limits of the above-named cities and towns (i.e. Eva, Priceville, Somerville, Decatur, Hartselle, Falkville and Trinity).

MORGAN CO CL PRICEVILLE
Locality Code: 7252

Explanation:  Morgan County tax rates for sales made inside the corporate limits of Priceville.

MORGAN CO CL SOMERVILLE
Locality Code: 7352

Explanation:  Morgan County tax rates for sales made inside the corporate limits of Somerville.

MORGAN CO CL EVA
Locality Code: 7452

Explanation:  Morgan County tax rates for sales made inside the corporate limits of Eva.

MORGAN CO DEC/HAR/FAL/TR
Locality Code: 7752

Explanation:  Morgan County tax rates for sales made inside the corporate limits of Decatur, Hartselle, Falkville and Trinity.

PICKENS COUNTY
Locality Code: 7054

Explanation:  Pickens County tax rates for sales made within the county.

PICKENS COUNTY LODGINGS
Locality Code: 7554

Explanation:  Pickens County lodgings tax rates for lodgings offered inside the county.

RUSSELL CO
Locality Code: 7057

Explanation:  Russell County tax rates for sales made within the county but outside the corporate limits and police jurisdiction of Hurtsboro and Phenix City.

RUSSELL CO PJ
Locality Code: 7157

Explanation:  Russell County tax rates for sales made outside the corporate limits of Hurtsboro and Phenix City but within the police jurisdiction of Hurtsboro and Phenix City.

RUSSELL CO CL
Locality Code: 7757

Explanation:  Russell County tax rates for sales made inside the corporate limits of Hurtsboro and Phenix City.

RUSSELL COUNTY LODGINGS
Locality Code: 7557

Explanation:  Russell County lodgings tax rates for lodgings offered inside the county.

SHELBY COUNTY
Locality Code: 7058

Explanation:  Shelby County tax rates for sales made within the county.

SHELBY COUNTY LODGINGS
Locality Code: 7558

Explanation:  Shelby County lodgings tax rates for lodgings offered inside the county.

ST CLAIR CO
Locality Code: 7059

Explanation:  St. Clair County tax rates for sales made within the county but outside the corporate limits of Pell City.

ST CLAIR CO CL PELL CITY
Locality Code: 7759

Explanation:  St. Clair County tax rates for lodgings offered, or leases and sales made inside the corporate limits of Pell City.

ST CLAIR COUNTY LODGINGS
Locality Code: 7559

Explanation:  St. Clair County lodgings tax rates for lodgings offered inside the county.

SUMTER COUNTY
Locality Code: 7060

Explanation:  Sumter County tax rates for sales made within the county.

SUMTER COUNTY LODGINGS
Locality Code: 7560

Explanation:  Sumter County lodgings tax rates for lodgings offered inside the county.

TALLADEGA CO
Locality Code: 7061

Explanation:  Talladega County tax rates for sales made within the county but outside the corporate limits and police jurisdiction of any city.

TALLADEGA CO PJ
Locality Code: 7161

Explanation:  Talladega County tax rates for sales made outside the corporate limits of any city but within the police jurisdiction of a city.

TALLADEGA CO CL
Locality Code: 7761

Explanation:  Talladega County tax rates for sales made inside the corporate limits of any city.

TUSCALOOSA CO
Locality Code: 7063

Explanation:  Tuscaloosa County tax rates for sales made within the county but outside the corporate limits and police jurisdiction of any city/town that levies a sales tax.

TUSCALOOSA CO PJ
Locality Code: 7163

Explanation:  Tuscaloosa County tax rates for sales made outside the corporate limits of any city/town that levies a sales tax but within the police jurisdiction of said city/town.

TUSCALOOSA CO CL
Locality Code: 7763

Explanation:  Tuscaloosa County tax rates for sales made inside the corporate limits of any city/town that levies a sales tax.

TUSCALOOSA CO COAL CL
Locality Code: 7263

Explanation:  Tuscaloosa County tax rates for sales/purchases of coal mining machinery made inside the corporate limits of any city/town that levies a sales tax.

TUSCALOOSA CO COAL PJ
Locality Code: 7363

Explanation:  Tuscaloosa County tax rates for sales/purchases of coal mining machinery made outside the corporate limits but within the police jurisdiction of any city/town that levies a sales tax.

TUSCALOOSA CO COAL
Locality Code: 7463

Explanation:  Tuscaloosa County tax rates for sales/purchases of coal mining machinery made outside the corporate limits and police jurisdiction of any city/town that levies a sales tax.

WALKER COUNTY
Locality Code: 7064

Explanation:  Walker County tax rates for sales made within the county.

WALKER COUNTY LODGINGS
Locality Code: 7564

Explanation:  Walker County lodgings tax rates for lodgings offered inside the county.

Explanation:  Unabated Tax applies ONLY to APPROVED Abatement Project Filers per Section 40-9B, Code of Alabama 1975.

UNABATED BUTLER COUNTY - Locality Code: 7807

UNABATED CHEROKEE COUNTY - Locality Code: 7810

UNABATED CRENSHAW COUNTY - Locality Code: 7821

UNABATED ESCAMBIA COUNTY - Locality Code: 7827

UNABATED GENEVA COUNTY - Locality Code: 7831

UNABATED LIMESTONE COUNTY - Locality Code: 7842

UNABATED RANDOLPH COUNTY - Locality Code: 7856

UNABATED TALLADEGA COUNTY - Locality Code: 7861

UNABATED DALEVILLE - Locality Code: 9843

UNABATED ELBA - Locality Code: 9885

UNABATED GENEVA - Locality Code: 9803

UNABATED GEROGIANA - Locality Code: 9853

UNABATED GUNTERSVILLE - Locality Code: 9844

UNABATED HOMEWOOD - Locality Code: 9891

UNABATED MCKENZIE - Locality Code: 9819

UNABATED SARALAND - Locality Code: 9858