Alabama Auctioneer Taxes

Code of Alabama
Title 40. Revenue and Taxation. (Refs &Annos)
Chapter 11. Subjects of Taxation and Date Taxes Due. (Refs &Annos)

§ 40-11-1. Enumeration of subjects of taxation.

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(10) On the gross amount of sales of goods, wares, and merchandise owned by nonresidents made at auction in or during the tax year preceding the assessment of goods, wares, and merchandise kept in stores for sale in the ordinary course of business, eachauctioneer shall be assessed and shall pay a tax of one fourth of one percent, and each auctioneer shall pay a like tax on the gross amount of sales made by him of goods, wares, and merchandise owned by citizens of this state which have been imported into this state and sold at auction before same have been assessed for taxes as other property; but on sales of goods, wares, and merchandise and fruit by cargo at auction, the rate of taxation shall be one eighth of one percent;
(11) On the gross amount of commissions or sums charged and received during each year by any auctioneer; provided, that nothing herein contained shall be construed as levying a tax on commissions received for the sale or rental of real estate, or brokerage on loans or real estate or the underwriting of insurance;

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Cite as Ala. Code § 40-11-1