Taxes and Incentives
The following resources provide information about some of the tax requirements and incentives for businesses looking to locate to Lawrence County, Alabama and existing businesses planning expansions of their facilities within the county. For comprehensive information about local, state and federal tax requirements and available tax incentives, please contact us at 256-974-2899.
Lawrence County Tax Information
Revenue CommissionerTommy Praytor
750 Main Street, Suite 1
Moulton, AL 35650
Phone: 256-974-2501
Fax: 256-974-2430
Ad Valorem Tax Rate (mills)
- Alabama 6.5
- Lawrence County 23.5
- Each of the county's five municipalities also has 10.0
Sales Tax Percent (gross receipts)
- Alabama 4.0
- Lawrence County 3.0
- City of Moulton 2.0
- Town of Courtland 1.0
- Town of Hillsboro 1.0
- Town of North Courtland 1.0
- Town of Town Creek 1.0
Alabama Department of Revenue
The Alabama Department of Revenue web site includes information about state tax requirements, state-wide tax incentives and online tax forms.
Visit Alabama Department of Revenue web site.Income Tax Capital Credit
The capital credit is available each year for twenty years, and gives business of all types credit for up to 5% of the capital costs of qualifying projects. The credit is applied to the company’s Alabama income tax liability.
Click here for more information.
Property and Sales Tax Abatements
This statutory incentive allows for abatements of the following:
- State sales and use taxes
- Non-educational county and city sales and use taxes
- Non-educational state, country, and city property taxes
- Mortgage and recording taxes
Companies must meet certain qualifications to receive any or all of these abatements.
Click here for more information.
Income Tax Incentives
There are several incentives available for business that can be applied to Alabama’s corporate income tax. Additionally, Lawrence County is part of Alabama’s Enterprise Zone program and has additional incentives available.
Click here for more information.
Sales and Use Tax Incentives
Companies may qualify for incentives for state and non-educational county and city construction-related sales and uses taxes, as well as incentives for pollution control equipment.
Click here for more information.
Property Tax
Property tax abatements and exemptions are available for new businesses locating to Alabama, as well the expansion of existing businesses.
Click here for more information.
Business Privilege Tax Incentives
For qualifying companies, business privilege tax deductions are available for pollution control equipment and air carrier hub operation equipment. Additionally, business privilege tax incentives are available through the Enterprise Zone program.
Click here for more information.