Small Business Guide - Welcome to Alabama A&M University

S m a l l B u s i n e s s H a n d b o o k f o r N o r t h A l a b a m aSALES TAXESAll persons or businesses that sell tangible personal property at retail,operate places of entertainment/amusement must collect sales taxand make reports and payments to the Alabama Department of Revenue.State Sales & Use Taxes:Local Sales & Use Taxes:Local sales taxes vary from each city and county. An overview of thetax rates of the counties in North Alabama is shown on the next page.Please see the following web site for current rates and other localstate taxes: http://www.revenue.alabama.gov/salestax/Sales/index.cfm32