Definitions of Taxes


Definitions of Taxes:

Beer Tax
This tax is imposed on the wholesale sales of alcoholic beverages sold to businesses by distributors for resale.

Consumer Use Tax
This tax is imposed on personal property brought into Baldwin County for storage, use or consumption when a tax was not paid at the time of purchase.

Motor Fuel Tax
This tax is imposed on motor fuel (diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel or any substitutes) sold to businesses located in Baldwin County by distributors.

Please note - Dyed fuel is used for off-road purposes only and is taxable under Sales Tax unless exempted for agricultural purposes.
 
Rental/Lease Tax
This tax is imposed on each person, firm or corporation engaged in the business of leasing or renting tangible personal property.  (This tax is in addition to the Video Rental Tax).

Sales Tax
This tax is imposed on the retail sales of tangible personal property sold in Baldwin County and by businesses located in Baldwin County.

Sellers Use Tax
This tax is imposed on the retail sales of tangible personal property sold in Baldwin County by businesses located outside of Baldwin County; via sales offices, agents, or by any significant recurring contact or "nexus" with Baldwin County.
 
Tobacco Tax
This tax is imposed on the wholesale sales of tobacco products (excluding cigars) sold in Baldwin County to businesses by the distributor.
 
Tobacco Stamps
All cigarettes sold by businesses in Baldwin County must have cigarette stamps are affixed to each pack of cigarettes. In order to purchase stamps, please contact the Sales & Use Tax Department at (251) 972-6844.
 
Video Rental Tax
This tax is imposed on each person, firm or corporation in the business of leasing or renting videos and/or entertainment devices in Baldwin County. (This tax is also in addition to the Rental/Lease Tax).

Wine Tax
This tax is imposed on the wholesale sales of alcoholic beverages sold to businesses by distributors for resale.