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Sales and Use Tax Rates

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Sales and Use Tax Rates

Sales and use tax rates vary across municipalities and counties, in addition to what is taxed by the state.

View a comprehensive list of state tax rates.

View city and county code explanations.

Tax Rate Reports

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State Tax Rates

Tax Type Rate Type Rate
CONSUMERS USE AUTO 2.000%
CONSUMERS USE FARM 1.500%
CONSUMERS USE GENERAL 4.000%
CONSUMERS USE FOOD/GROCERY
Effective September 1, 2023		 3.000%
CONSUMERS USE MFG. MACHINE 1.500%
 
LODGINGS TAX GENERAL (MOUNTAIN LAKES AREA) 5.000%
LODGINGS TAX GENERAL (ALL OTHER AREAS) 4.000%
 
RENTAL TAX AUTO 1.500%
RENTAL TAX LINENS/GARMENTS 2.000%
RENTAL TAX GENERAL 4.000%
 
SALES TAX AUTO 2.000%
SALES TAX FARM 1.500%
SALES TAX GENERAL \ AMUSEMENT 4.000%
SALES TAX FOOD/GROCERY
Effective September 1, 2023		 3.000%
SALES TAX MFG. MACHINE 1.500%
SALES TAX VENDING (FOOD PRODUCTS) 3.000%
SALES TAX VENDING (ALL OTHER) 4.000%
 
SELLERS USE AUTO 2.000%
SELLERS USE FARM 1.500%
SELLERS USE GENERAL 4.000%
SELLERS USE FOOD/GROCERY
Effective September 1, 2023		 3.000%
SELLERS USE MFG. MACHINE 1.500%

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Per 40-2A-15(h), taxpayers with complaints related to the auditing and collection activities of a private firm auditing or collecting on behalf of a self-administered county or municipality, may call ALTIST Certified Auditors' Complaint Hotline: 1-334-844-4706 ~ Toll Free: 1-855-638-7092. For tax information and assistance, contact the Department of Revenue.

Per 40-2B-2(g)(2), a self administered county or municipality may elect to opt out of the Alabama Tax Tribunal. Click below for a list of counties and municipalities that have opted-out of the Alabama Tax Tribunal. Counties and Municipalities Opt Out List

Act 98-192, known as the Local Tax Simplification Act of 1998, required each county and municipality to submit to the Department a list of any sales, use, rental, lodgings, tobacco, or gasoline taxes it levied or administered and the current rates thereof. Act 2018-150 requires all counties and municipalities to notify the Department in writing of a new tax levy or amendment to an existing tax levy at least 60 days prior to the effective date of the new tax or amendment. Act 2018-150 also provides that the effective date of the new tax levy or amendment of an existing tax levy shall be the first day of the third month following the Department’s receipt of proper notification as required by law.

CODE EXPLANATIONS Please click here for City/County Code Explanations

Action Indicator: NT - New Tax; RC - Rate Change; AC - Agency Change.
PJ (Police Jurisdiction) Rate: Typically, the PJ rate (tax levied in the PJ) will be one-half the regular tax rate; however, some municipalities may levy a PJ rate other than one-half the regular tax rate. Contact ADOR if you have a question regarding a municipality's PJ rate.
Sales Tax W/D Fee: Automobile Demonstrator Fee - for automobile dealers only.
Lodgings Tax Room Fee: Number of Room Nights - for lodging providers only.