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Tax policy in Alabama

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Tax policy in Alabama
Budget Policy Logo on Ballotpedia.png
Tax rates in 2017
Personal income tax:
2% to 5%
State sales tax:
4.00%
Corporate income tax:
6.50%
Tax revenues in 2016
Total tax collections:
$9.92 billion
Tax collections per capita:
$2,040
Public Policy Logo-one line.png
Total state expenditures • State debt • Alabama state budget and finances

Alabama generates the bulk of its tax revenue by levying a personal income tax, a general sales tax and excise taxes. The state derives its constitutional authority to tax from Article XI of the state constitution.[1][2]

Tax policy can vary from state to state. States levy taxes to help fund the variety of services provided by state governments. Tax collections comprise approximately 40 percent of the states' total revenues. The rest comes from non-tax sources, such as intergovernmental aid (e.g., federal funds), lottery revenues and fees. The primary types of taxes levied by state governments include personal income tax, general sales tax, excise (or special sales) taxes and corporate income tax.[3]

HIGHLIGHTS
  • According to the United States Census Bureau, Alabama collected $9.92 billion in tax revenue in 2016. The state's tax revenue per capita was $2,040.

    • Tax rates

    Personal income tax

    See also: Personal income tax

    Alabama utilized a personal income tax rate ranging from 2 percent to 5 percent in 2017. An individual's tax liability varies according to his or her tax bracket. A tax bracket is the income range to which a tax rate applies.[4]

    The table below summarizes personal income tax rates for Alabama and neighboring states in 2017.[4]

    Personal income tax rates, 2017
    State Tax rates Number of brackets Brackets
    Lowest Highest Lowest Highest
    Alabama 2% 5% 3 $500 $3,001
    Florida No state income tax
    Georgia 1% 6% 6 $750 $7,001
    Mississippi 3% 5% 3 $5,000 $10,001
    Note: For complete notes and annotations, please see the source below.
    Source: Tax Policy Center, "Individual State Income Tax Rates 2000-2017," accessed October 26, 2017

    Personal exemptions

    States that collect a personal income tax allow individuals to claim personal exemptions on income taxes each year. The personal exemption indicates that only a person's income above a certain level is subject to taxation. [5]

    Exemptions work by reducing the amount of an individual's taxable income. Both state and federal taxes allow exemptions. The state exemptions for Alabama and its neighboring states as reported by the Tax Policy Center are reported in the chart below.[6]

    Personal exemptions, 2017
    State Single Married Dependents
    Alabama $1,500 $3,000 $500
    Florida No state income tax
    Georgia $2,700 $5,400 $3,000
    Mississippi $6,000 $12,000 $1,500
    Note: For complete notes and annotations, please see the source below.
    Source: Tax Policy Center, "Individual State Income Tax Rates 2000-2017," accessed October 26, 2017

    Capital gains tax

    See also: Capital gains tax

    A capital gains tax is a tax levied on the profit gleaned from the sale of a capital asset. Examples of capital assets include stocks, businesses, land parcels, homes, personal items and more. Capital gains are taxable at both the federal and state levels. While the federal government taxes capital gains at a lower rate than regular personal income, states usually tax capital gains at the same rates as regular income. [7][8][9]

    The table below summarizes uppermost capital gains tax rates for Alabama and neighboring states in 2015.

    Uppermost capital gains tax rates by state, 2015
    State State uppermost rate Combined uppermost rate
    Alabama 5% 27.4%
    Florida 0% 25%
    Georgia 6% 28.6%
    Mississippi 5% 28%
    Note: For complete notes and annotations, please see the source below.
    Source: Tax Foundation, "The High Burden of State and Federal Capital Gains Tax Rates," accessed October 26, 2017

    Sales tax

    See also: Sales tax

    Almost all states employ a statewide sales tax, which ranges from 2.9 percent in Colorado to 7.25 percent in California. Additionally, many states allow the levying of local sales taxes, which are then added to the state's tax.

    Alabama's state sales tax was 4.00% percent in 2017. The average local tax was about 5.01% percent, meaning that the average combined sales tax was about 9.01% percent. The table below displays the state tax rates, average local tax rates, and average combined tax rates for Alabama and its neighboring states.[10]

    Combined sales tax rates, 2015
    State State sales tax Average local sales tax Combined
    Alabama 4.00% 5.01% 9.01%
    Florida 6.00% 0.80% 6.80%
    Georgia 4.00% 3.00% 7.00%
    Mississippi 7.00% 0.07% 7.07%
    Note: For full annotations, see the source below.
    Source: The Tax Foundation, "State and local sales tax rates, 2017," accessed October 26, 2017

    The table below summarizes sales tax rates for Alabama and neighboring states in 2017 as well as the state's policy with respect to types of items commonly exempted from sales tax (i.e., food, prescription drugs and nonprescription drugs).[11]

    Sales tax rates, 2017
    State Sales tax rate Exemption status
    Food Prescription drugs Nonprescription drugs
    Alabama 4.0% Taxable Exempt Taxable
    Florida 6.0% Exempt Exempt Exempt
    Georgia 4.0% Exempt Exempt Taxable
    Mississippi 7.0% Taxable Exempt Taxable
    Source: Tax Policy Center, "Sales Tax Rates 2000-2017," accessed October 26, 2017

    Excise taxes

    See also: Excise taxes

    Excise taxes, also known as selective sales or differential commodity taxes, are levied for the sales of specific goods or services. Excise taxes are considered indirect taxes because they are not charged directly to individuals. In most cases, the excise tax is paid by the producer or seller of an item. The cost of the tax is then included in the sale price of the item and passed on to the consumer. The tables below provide excise tax rates for motor fuel, alcohol and cigarettes in Alabama and neighboring states.[12][13][14][15]

    Fuel excise tax rates, 2017 (in cents per gallon)
    State Gasoline Diesel Gasohol
    Excise tax Other taxes Total tax Excise tax Other taxes Total tax Excise tax Other taxes Total tax
    Alabama 18¢ 0¢ 18¢ 19¢ 0¢ 19¢ 18¢ 0¢ 18¢
    Florida 17.4¢ 13.525¢ 30.925¢ 17.4¢ 14.4¢ 31.8¢ 17.4¢ 13.525¢ 30.925¢
    Georgia 26.3¢ 0¢ 26.3¢ 29.4¢ 0¢ 29.4¢ 26.3¢ 0¢ 26.3¢
    Mississippi 18¢ 0.4¢ 18.4¢ 18¢ 0.4¢ 18.4¢ 18¢ 0.4¢ 18.4¢
    Note: For full annotations, see the source below.
    Source: Tax Policy Center, "State Motor Fuels Tax Rates 2000-2011, 2013-2017," accessed October 26, 2017
    Alcohol excise tax rates, 2017 (in dollars per gallon)
    State Liquor Wine Beer
    Tax rate Does general sales tax apply? Tax rate Does general sales tax apply? Tax rate Does general sales tax apply?
    Alabama See footnote 1 Yes $1.7 Yes $0.5 Yes
    Florida $6.5 Yes $2.3 Yes $0.5 Yes
    Georgia $3.8 Yes $1.5 Yes $0.3 Yes
    Mississippi See footnote 1 Yes $0.4 Yes $0.4 Yes
    Note: For full annotations, see the source below.
    1"In 17 states, the government directly controls the sales of distilled spirits. Revenue in these states is generated from various taxes, fees, price mark-ups, and net liquor profits."
    2"General sales tax applies to on-premise sales only."
    Source: Tax Policy Center, "Alcohol Rates 2000-2010, 2013-2017," accessed October 26, 2017
    State cigarette taxes, 2017 (in cents per pack)
    State Tax rate National ranking
    Alabama 67.5¢ 40
    Florida 133.9¢ 29
    Georgia 37¢ 49
    Mississippi 68¢ 39
    Note: For full annotations, see the source below.
    Source: Tax Policy Center, "State Cigarette Taxes, 2017," accessed October 26, 2017

    Corporate income tax

    See also: Corporate income tax

    Alabama levies a corporate income tax rate of 6.5 percent. The table below compares the corporate income tax rates of some of its neighboring states.[16][17]

    Corporate income tax rates, 2016
    State Tax rate Brackets Number of brackets
    Lowest Highest
    Alabama 6.50% Flat Rate 1
    Florida 5.50% Flat Rate 1
    Georgia 6.00% Flat Rate 1
    Mississippi 3.00% to 5.00% $5,000 $10,000 3
    Note: For complete notes and annotations, please see the source below.
    Source: Tax Foundation, "State Corporate Income Tax Rates and Brackets for 2015," accessed October 26, 2017

    Property tax

    See also: Property tax

    Most often, property tax applies to real estate, although some states levy property taxes on other types of personal property, such as automobiles. Generally speaking, an individual's property tax liability is determined by the tax rate and the tax base, which is "determined by both the assessed value of the property and ... the share of the assessed value that is subject to tax." To learn more about property taxes, including tabulation methods, see this page. Property tax rates can vary substantially from locality to locality within a state.[18][19][20] [18][19]

    The table below provides the mean amount of property taxes paid in 2012, as well as property tax as a mean percentage of home value for 2014, in Alabama and neighboring states.[18]

    Mean property taxes paid per state, 2012 and 2014
    State Mean property taxes paid (2012) Property tax as a percent of home value (2014)
    Alabama $631 0.40%
    Florida $1,779 0.98%
    Georgia $1,698 0.91%
    Mississippi $1,004 0.65%
    Source: Tax Policy Center, "Residential Property Taxes in the United States," November 18, 2013
    Source: Tax Foundation, "Facts & Figures 2016: How Does Your State Compare?", accessed October 27, 2017

    The table below lists per capita state and local property tax collections for Alabama and neighboring states for fiscal year 2013.[21]

    State and local property tax collections per capita, 2013
    State Collections per capita
    Alabama $548
    Florida $1,216
    Georgia $1,011
    Mississippi $899
    Source: Tax Foundation, "Facts and Figures 2016: How Does Your State Compare?" accessed October 26, 2017

    Estate and inheritance taxes

    See also: Estate and inheritance taxes

    Estate and inheritance taxes are levied on the property of deceased individuals (decedents). Generally speaking, an estate tax is applied to the value of a decedent's property and is paid from the estate before distribution to any heirs. By contrast, an inheritance tax is paid by the heir or heirs of a decedent's assets.[22][23][24]

    Alabama does not levy an estate tax, although residents are liable for the federal estate tax. The table below summarizes the estate tax rates for Alabama and neighboring states in 2016.[24]

    Estate taxes, 2016
    State Exemption threshold Minimum rate Maximum rate
    Alabama N/A
    Florida N/A
    Georgia N/A
    Mississippi N/A
    Note: For complete notes and annotations, please see the source below.
    Source: Tax Foundation, "Facts and Figures 2015: How Does Your State Compare?" accessed October 5, 2015

    Tax revenues

    See also: Alabama state budget and finances

    The table below breaks down state government tax collections by source in 2016 (comparable figures from surrounding states are also provided to give additional context). Figures for all columns except "2016 population" and "Per capita collections" are rendered in thousands of dollars (for example, $2,448 translates to $2,448,000). Figures in the columns labeled "2016 population" and "Per capita collections" have not been abbreviated.[25]

    State tax collections by source ($ in thousands), 2016
    State Property taxes Sales and gross receipts Licenses Income taxes Other taxes Total 2016 population Per capita collections
    Alabama $346,277 $5,106,102 $507,479 $3,869,584 $90,352 $9,919,794 4,863,300 $2,040
    Florida $20 $30,429,302 $2,241,468 $2,272,230 $2,697,400 $37,640,420 20,612,439 $1,826
    Georgia $961,780 $8,408,456 $663,946 $11,420,536 -$272 $21,454,446 10,310,371 $2,081
    Mississippi $26,725 $4,777,794 $553,510 $2,263,164 $39,198 $7,660,391 2,988,726 $2,563
    United States $18,364,298 $442,909,995 $52,164,396 $392,286,910 $24,538,146 $930,263,745 322,762,018 $2,882.20
    Source: U.S. Census Bureau, "2016 annual survey of state government tax collections by category," accessed June 26, 2017

    The table below lists 2016 tax collections by source as percentages of total collections. About 51.5 percent of Alabama's total state tax collections came from sales taxes and gross receipts.[25]

    State tax collections by source (as percentages), 2016
    State Property taxes Sales and gross receipts Licenses Income taxes Other taxes
    Alabama 3.5% 51.5% 5.1% 39.0% 0.9%
    Florida 0.0% 80.8% 6.0% 6.0% 7.2%
    Georgia 4.5% 39.2% 3.1% 53.2% 0.0%
    Mississippi 0.3% 62.4% 7.2% 29.5% 0.5%
    Source: U.S. Census Bureau, "2016 annual survey of state government tax collections by category," accessed April 4, 2016


    Tax ballot measures

    Voting on taxes
    Taxes.jpg
    Ballot measures
    By state
    By year
    Not on ballot
    See also: Taxes on the ballot and List of Alabama ballot measures

    Ballotpedia has tracked the following ballot measures relating to taxes in Alabama.

    1. Alabama Madison School Taxes, Amendment 3 (2008)
    2. Alabama Tobacco and Liquor Tax, Amendment 7 (2004)
    3. Alabama Excise Tax, Amendment 8 (2004)
    4. Alabama Trussville Annexation and Taxation, Amendment 5 (2004)
    5. Alabama Ratite Industry Promotion, Amendment 5 (1998)
    6. Alabama City/County Tax Amendment, Amendment 4 (2010)
    7. Alabama Tax Shift Proposition (2008)
    8. Alabama Ad Valorem Tax, Amendment 4 (2000)
    9. Alabama Foreign Trade Investment Zone, Amendment 1 (2006)
    10. Alabama Fayette County Fire and Rescue Squad Tax, Amendment 8 (2000)
    11. Alabama Winston County Road and Volunteer Fire Protection Tax, Amendment 14 (2000)
    12. Alabama Propane Gas Promotion Programs Amendment (June 2010)
    13. Alabama Special County Educational Tax Amendment, Amendment 2 (2010)
    14. Alabama Ad Valorem Tax Amendment, Amendment 1 (2010)
    15. Alabama Business Privilege Tax Amendment, Amendment 9 (2012)
    16. Alabama Hale County Tax Amendment (2011)
    17. Alabama Education Tax, Amendment 1 (1915)
    18. Alabama Selma Municipal Taxes, Amendment 4 (1915)
    19. Alabama Municipal Taxes, Amendment 6 (1915)
    20. Alabama Transportation Tax, Amendment 2 (1920)
    21. Alabama Road Tax, Amendment 3 (1920)
    22. Alabama Poll Tax Exemptions, Amendment 1 (1924)
    23. Alabama County School Tax, Amendment 3 (1924)
    24. Alabama Municipal Taxes, Amendment 4 (1924)
    25. Alabama Road Improvement Taxes, Amendment 5 (1924)
    26. Alabama Road Taxes, Amendment 6 (1924)
    27. Alabama District School Tax, Amendment 7 (1924)
    28. Alabama Inheritance Tax, Amendment 1 (1931)
    29. Alabama Municipal Property Tax, Amendment 1 (1932)
    30. Alabama Municipal Taxes, Amendment 1 (1932)
    31. Alabama Income Tax, Amendment 5 (1932)
    32. Alabama Tax Exemptions, Amendment 2 (1944)
    33. Alabama Income Tax, Amendment 1 (1945)
    34. Alabama Local Taxes, Amendment 1 (1946)
    35. Alabama Municipal Tax, Amendment 3 (1946)
    36. Alabama Municipal Tax, Amendment 5 (1946)
    37. Alabama Compulsory County Tax, Amendment 8 (1946)
    38. Alabama Disbursement of Income Tax, Amendment 1 (1947)
    39. Alabama County Tax, Amendment 3 (1947)
    40. Alabama County Tax, Amendment 2 (1948)
    41. Alabama Petrol Tax, Amendment 3 (1948)
    42. Alabama County School Tax, Amendment 4 (1948)
    43. Alabama County School Tax, Amendment 5 (1948)
    44. Alabama County Tax, Amendment 2 (1948, November)
    45. Alabama County Tax, Amendment 3 (1948, November)
    46. Alabama County School Tax, Amendment 4 (1948, November)
    47. Alabama County Tax, Amendment 5 (1948, November)
    48. Alabama Public Utility Maintenance Tax, Amendment 6 (1948, November)
    49. Alabama County School Tax, Amendment 8 (1948, November)
    50. Alabama County Health Facility Tax, Amendment 3 (1949)
    51. Alabama Special County School Tax, Amendment 6 (1949)
    52. Alabama County District Tax, Amendment 7 (1949)
    53. Alabama School Districts and Taxes, Amendment 8 (1949)
    54. Alabama Special County School Tax, Amendment 9 (1949)
    55. Alabama County Tax, Amendment 2 (1950)
    56. Alabama Special County School Tax, Amendment 6 (1950)
    57. Alabama Veteran Poll Tax Exemptions, Amendment 4 (1951)
    58. Alabama Special School Tax, Amendment 10 (1951)
    59. Alabama County School Tax District, Amendment 12 (1951)
    60. Alabama County Special Ad Valorem Tax, Amendment 18 (1951)
    61. Alabama Special County School Tax, Amendment 20 (1951)
    62. Alabama Special County School Tax, Amendment 22 (1951)
    63. Alabama Transportation Taxes, Amendment 1 (1952)
    64. Alabama Special County School Tax, Amendment 4 (1953)
    65. Alabama Special County School Tax, Amendment 8 (1953)
    66. Alabama Special County School Tax, Amendment 9 (1953)
    67. Alabama County School Tax, Amendment 3 (1954)
    68. Alabama Additional State School Taxes, Amendment 1 (1955)
    69. Alabama School Taxes, Amendment 3 (1955)
    70. Alabama County Hospital Tax, Amendment 4 (1955)
    71. Alabama County School Taxes, Amendment 6 (1955)
    72. Alabama Department of Conservation Tax, Amendment 12 (1955)
    73. Alabama Geological Survey Tax, Amendment 13 (1955)
    74. Alabama Special County School Tax, Amendment 14 (1955)
    75. Alabama Municipal Tax, Amendment 18 (1955)
    76. Alabama County Property Tax, Amendment 19 (1955)
    77. Alabama County Tax Guidelines, Amendment 22 (1955)
    78. Alabama Special County Tax, Amendment 27 (1955)
    79. Alabama Income Tax, Amendment 1 (August 1956)
    80. Alabama Municipal Ad Valorem Tax, Amendment 4 (August 1956)
    81. Alabama Municipal Taxes, Amendment 8 (August 1956)
    82. Alabama Special District Tax, Amendment 8 (1957)
    83. Alabama Russell County School Tax, Amendment 9 (1957)
    84. Alabama Legislative Power over Special County Taxes, Amendment 10 (1957)
    85. Alabama Special County School Tax, Amendment 15 (1957)
    86. Alabama County District Tax, Amendment 16 (1957)
    87. Alabama Special Property Tax, Amendment 17 (1957)
    88. Alabama Prohibited Municipal Taxes, Amendment 19 (1957)
    89. Alabama County School Tax, Amendment 3 (1958)
    90. Alabama Special County Tax, Amendment 3 (1960)
    91. Alabama Special County School Tax, Amendment 6 (1960)
    92. Alabama County Property Tax, Amendment 7 (1960)
    93. Alabama County Property Tax, Amendment 10 (1960)
    94. Alabama Municipal Property Tax, Amendment 11 (1960)
    95. Alabama School District Tax, Amendment 12 (1960)
    96. Alabama Special District School Tax, Amendment 17 (1960)
    97. Alabama Special County Tax, Amendment 19 (1960)
    98. Alabama Municipal School Property Tax, Amendment 3 (1960)
    99. Alabama Special County Tax, Amendment 4 (1962)
    100. Alabama County Special Property Tax, Amendment 5 (1962)
    101. Alabama Special County Tax, Amendment 6 (1962)
    102. Alabama Special Property Tax, Amendment 7 (1962)
    103. Alabama District School Tax, Amendment 8 (1962)
    104. Alabama County Tax, Amendment 8 (1961)
    105. Alabama County BusinessLicense Tax, Amendment 9 (1961)
    106. Alabama Special County Property County, Amendment 10 (1961)
    107. Alabama Concerning County Taxes and Bonds, Amendment 11 (1961)
    108. Alabama Special County Property Tax, Amendment 12 (1961)
    109. Alabama County Tax Provisions, Amendment 13 (1961)
    110. Alabama County Tax Provisions, Amendment 14 (1961)
    111. Alabama Special County Tax, Amendment 15 (1961)
    112. Alabama Municipal Property Tax, Amendment 16 (1961)
    113. Alabama Municipal Property Tax, Amendment 17 (1961)
    114. Alabama Municipal Property Tax, Amendment 18 (1961)
    115. Alabama County Tax, Amendment 19 (1961)
    116. Alabama Special County Property Tax, Amendment 20 (1961)
    117. Alabama Special School District Tax, Amendment 21 (1961)
    118. Alabama County Tax, Amendment 22 (1961)
    119. Alabama Special County Property Tax, Amendment 23 (1961)
    120. Alabama Special School Tax, Amendment 24 (1961)
    121. Alabama Special County Property Tax, Amendment 25 (1961)
    122. Alabama Special County Property Tax, Amendment 26 (1961)
    123. Alabama Special County School Tax, Amendment 27 (1961)
    124. Alabama County School Tax, Amendment 28 (1961)
    125. Alabama Special County Ad Valorem Tax, Amendment 41 (1961)
    126. Alabama Special County District Tax, Amendment 44 (1961)
    127. Alabama County Tax Limits and Debts, Amendment 2 (1962)
    128. Alabama County Taxes, Amendment 3 (1962)
    129. Alabama County and Municipal Taxes, Amendment 5 (1962)
    130. Alabama Corporate Income Tax, Amendment 1 (1963)
    131. Alabama County Taxes, Amendment 4 (1963)
    132. Alabama Special Municipal School Tax, Amendment 9 (1963)
    133. Alabama Municipal Tax Restrictions, Amendment 11 (1963)
    134. Alabama Income Tax, Amendment 4 (1965)
    135. Alabama Special County District Tax, Amendment 10 (1965)
    136. Alabama Special School Tax, Amendment 12 (1965)
    137. Alabama Special School Tax, Amendment 14 (1965)
    138. Alabama Litigation and Litigation Tax, Amendment 15 (1965)
    139. Alabama Municipal Tax, Amendment 20 (1965)
    140. Alabama Municipal Tax, Amendment 22 (1965)
    141. Alabama County and Municipal Tax Rates, Amendment 28 (1965)
    142. Alabama Special County School District Tax, Amendment 32 and 33 (1965)
    143. Alabama Special Municipal Tax, Amendment 34 (1965)
    144. Alabama Special County Ad Valorem Tax, Amendment 35 (1965)
    145. Alabama Special County District Tax, Amendment 1 (1966)
    146. Alabama Special Municipal Tax, Amendment 4 (1967)
    147. Alabama County Tax, Amendment 10 (1967)
    148. Alabama Special District Tax, Amendment 11 (1967)
    149. Alabama Municipal Tax, Amendment 14 (1967)
    150. Alabama Tax Revenue and Funding Clarification, Amendment 16 (1967)
    151. Alabama County Property Tax, Amendment 6 (1969)
    152. Alabama Junior College Funding, Amendment 9 (1969)
    153. Alabama County School Tax, Amendment 11 (1969)
    154. Alabama County School Tax, Amendment 12 (1969)
    155. Alabama District School Tax, Amendment 13 (1969)
    156. Alabama District School Tax, Amendment 14 (1969)
    157. Alabama County and Municipal Tax, Amendment 15 (1969)
    158. Alabama County School Tax, Amendment 16 (1969)
    159. Alabama Tax Allocation, Amendment 18 (1969)
    160. Alabama Municipal School Tax, Amendment 19 (1969)
    161. Alabama District School Tax, Amendment 25 (1969)
    162. Alabama Municipal District Tax, Amendment 26 (1969)
    163. Alabama County District School Tax, Amendment 30 (1969)
    164. Alabama County Trial Tax, Amendment 31 (1969)
    165. Alabama County School District Tax, Amendment 32 (1969)
    166. Alabama County Property Tax, Amendment 34 (1969)
    167. Alabama State Income Tax, Amendment 1 (1970)
    168. Alabama Municipal Tax, Amendment 2 (1972)
    169. Alabama Property Tax Amendment (May 1972)
    170. Alabama Mobile County Ad Valorem Tax Amendment (May 1972)
    171. Alabama Hamilton Special School Amendment (December 1973)
    172. Alabama Calhoun County School Districts Amendment (December 1973)
    173. Alabama City of Mountain Brook Tax Amendment (1974)
    174. Alabama Houston County Tax Amendment (September 1977)
    175. Alabama Mobile County Ad Valorem Tax Amendment (September 1977)
    176. Alabama Mobile County Tax Amendment (September 1977)
    177. Alabama Mobile County Ad Valorem Tax Amendment (1980)
    178. Alabama Property Tax Amendment (1978)
    179. Alabama Ad Valorem Tax Amendment (September 1982)
    180. Alabama Macon County Ad Valorem Tax Amendment (September 1982)
    181. Alabama Chilton County Property Tax Amendment (March 1982)
    182. Alabama Lauderdale County School Tax Amendment (March 1982)
    183. Alabama City of Huntsville School Tax Amendment (March 1982)
    184. Alabama City of Alabaster Property Tax Amendment (March 1982)
    185. Alabama Ad Valorem Tax Amendment (1990)
    186. Alabama Baldwin County Ad Valorem Tax Amendment (1994)
    187. Alabama Calhoun County Delinquent Taxes Amendment (1994)
    188. Alabama Covington County Fire and Rescue Services Amendment (1994)
    189. Alabama Shelby County Real Estate License and Transaction Tax Amendment (1994)
    190. Alabama Shelby County Indebtedness Amendment (1994)
    191. Alabama School District Property Tax, Amendment 2 (2006)
    192. Alabama Property Tax Increase for Fire Education, Amendment 1 (June 1994)
    193. Alabama Chambers County Property Tax Increase for Library, Amendment 4 (June 1994)

    Recent news

    The link below is to the most recent stories in a Google news search for the terms Alabama taxes. These results are automatically generated from Google. Ballotpedia does not curate or endorse these articles.

    Tax policy in Alabama - Google News

    See also

    External links

    Footnotes

    1. ↑ Alabama Legislative Information System Online, "Constitution," accessed October 16, 2014
    2. ↑ Tax Policy Center, "State Tax Collection Shares by Type 2000-2013," June 20, 2014
    3. ↑ Brunori, D. (2011). State Tax Policy: A Political Perspective. Washington, D.C.: The Urban Institute Press
    4. ↑ 4.0 4.1 Tax Policy Center, "Individual State Income Tax Rates 2000-2017," accessed October 26, 2017
    5. ↑ Tax Policy Center, "What is the personal exemption?" accessed December 14, 2015
    6. ↑ Internal Revenue Service, "3. Personal Exemptions and Dependents," accessed December 14, 2015
    7. ↑ Internal Revenue Service, "Topic 409 - Capital Gains and Losses," August 19, 2014
    8. ↑ Tax Foundation, "The High Burden of State and Federal Capital Gains Tax Rates," February 11, 2014
    9. ↑ Tax Policy Center, "Capital Gains and Dividends: How are capital gains taxed?" June 22, 2011
    10. ↑ The Tax Foundation, "State and local sales tax rates, 2017," accessed October 26, 2017
    11. ↑ Tax Policy Center, "Sales Tax Rates 2000-2017," accessed October 26, 2017
    12. ↑ Tax Policy Center, "Excise taxes," accessed October 20, 2014
    13. ↑ Investopedia, "Excise Tax," accessed October 20, 2014
    14. ↑ Tax Foundation, "Excise Taxes," accessed October 20, 2014
    15. ↑ Internal Revenue Service, "Excise Tax," accessed October 20, 2014
    16. ↑ Investopedia, "Corporate Tax," accessed September 24, 2014
    17. ↑ Tax Foundation, "State Corporate Income Tax Rates and Brackets for 2015," accessed October 7, 2015
    18. ↑ 18.0 18.1 18.2 Tax Policy Center, "Residential Property Taxes in the United States," November 18, 2013
    19. ↑ 19.0 19.1 Bankrate, "Property taxes explained," February 3, 2000
    20. ↑ Investopedia, "Property Tax," accessed September 26, 2014
    21. ↑ Tax Foundation, "Facts and Figures 2015: How Does Your State Compare?" accessed October 5, 2015
    22. ↑ About.com, "What's the Difference Between an Estate Tax and an Inheritance Tax?" accessed October 16, 2014
    23. ↑ Internal Revenue Service, "Estate Tax," updated September 29, 2014
    24. ↑ 24.0 24.1 Tax Foundation, "Facts and Figures, 2015," accessed October 6, 2015
    25. ↑ 25.0 25.1 U.S. Census Bureau, "2016 annual survey of state government tax collections by category," accessed June 26, 2017
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