Sales Tax State Activity Update - March 2004

Town of Shorter Imposes Rental Tax in Alabama

Effective March 1, 2004, the Alabama Department of Revenue will begin collecting rental tax on behalf of the Town of Shorter. The Town will levy a four percent rental tax on the gross proceeds received by the lessor from renting or leasing activities.

Lessors in the business of leasing or renting any automotive vehicle or truck trailer, semitrailer or house trailer shall be taxed at the rate of one and one half percent (1.5%). Taxpayers engaged in the renting or leasing of linens and garments will be taxed at the rate of four percent(4%).

http://www.ador.state.al.us/salestax/shorter3.htm

(ADOR, Local Tax Notice {Local Tax Rate Changes} February 12, 2004) 3/04

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