State Codes and Statutes

Statutes > Alabama > Title40 > Chapter23

Section 40-23-1 Definitions; transactions considered or not considered sales.
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
Section 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale; payment to improper locality.
Section 40-23-3 Exclusion of certain municipal privilege license taxes.
Section 40-23-4 Exemptions.
Section 40-23-4.1 Certain drugs exempt.
Section 40-23-4.2 Food stamp purchases exempt.
Section 40-23-4.3 Exemption form for certain agricultural purposes.
Section 40-23-5 Certain organizations and vendors exempt from payment of state, county and municipal sales and use taxes.
Section 40-23-6 License required to engage in business.
Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized; election to file quarterly; extension of time for making return.
Section 40-23-8 Cash sales and credit collections to be reported.
Section 40-23-9 Records to be kept.
Section 40-23-10 Reports under oath.
Section 40-23-11 Penalty for failure to make reports or keep records.
Section 40-23-12 Penalty for willful refusal to make reports or permit examination of records.
Section 40-23-24 Itinerant vendors to file bond.
Section 40-23-25 Person selling out or quitting business to file return; part of purchase money to be withheld.
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail consumer.
Section 40-23-27 Violator may be restrained from continuing in business.
Section 40-23-28 Sales tax an additional tax.
Section 40-23-30 Administration and enforcement of division; appointment, etc., of agents, etc.
Section 40-23-31 Department to make rules and regulations.
Section 40-23-34 Proceeds of tax to be deposited in Treasury.
Section 40-23-35 Disposition of revenues from tax.
Section 40-23-36 Discounts.
Section 40-23-37 Agricultural machinery and equipment - Tax imposed; rate.
Section 40-23-38 Agricultural machinery and equipment - Enforcement; application of administrative provisions of this division.
Section 40-23-39 Refund of sales taxes paid on certain property purchased in state for export to foreign country; certain passenger vehicles and trucks exempt from sales and use taxes.
Section 40-23-50 Tax levied; collection and enforcement.
Section 40-23-60 Definitions.
Section 40-23-61 Property taxed; persons liable.
Section 40-23-62 Exemptions.
Section 40-23-63 Agricultural machinery or equipment - Tax imposed; rate; who liable.
Section 40-23-64 Agricultural machinery or equipment - Enforcement; application of administrative provisions of article.
Section 40-23-65 Credit for sales or use tax paid to another state.
Section 40-23-66 Retail sellers to register and give information.
Section 40-23-67 Seller to collect tax; seller not to assume or absorb tax.
Section 40-23-68 Seller to file returns.
Section 40-23-74 Extension of time for making return.
Section 40-23-75 Deposit of security.
Section 40-23-77 Discount; distribution and expenditure.
Section 40-23-82 Final return of retailer selling out; purchaser to retain part of purchase money.
Section 40-23-83 Records to be kept; enforcement of article; promulgation of regulations, etc.
Section 40-23-85 Disposition of funds derived from tax.
Section 40-23-88 Penalties.
Section 40-23-100 Definitions.
Section 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected.
Section 40-23-102 Excise tax levied on storage or use of automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected.
Section 40-23-103 Sales tax levied on sale price less credit for trade-in.
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price; proof of payment of tax.
Section 40-23-105 Applicability of certain Title 40 provisions.
Section 40-23-106 Reciprocity.
Section 40-23-107 Fees.
Section 40-23-108 Disposition of funds.
Section 40-23-110 Penalty for failure to pay tax.
Section 40-23-111 Authority to adopt and enforce rules and regulations.
Section 40-23-120 Good faith violations.
Section 40-23-121 Authorization to collect or recover sales taxes due on illegal purchases.
Section 40-23-130 Calculation of municipal or county gross receipts tax.
Section 40-23-150 Education Trust Fund Rainy Day Account.
Section 40-23-170 Legislative findings.
Section 40-23-171 Definitions.
Section 40-23-172 Delegates for participation in multistate discussions.
Section 40-23-173 Duties of delegates; agreement.
Section 40-23-174 Distribution of proceeds.
Section 40-23-190 Conditions for remote entity nexus.
Section 40-23-210 Definitions.
Section 40-23-211 Tax exemption on covered items.
Section 40-23-212 Rules and regulations.
Section 40-23-213 County and municipal exemptions authorized.

State Codes and Statutes

Statutes > Alabama > Title40 > Chapter23

Section 40-23-1 Definitions; transactions considered or not considered sales.
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
Section 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale; payment to improper locality.
Section 40-23-3 Exclusion of certain municipal privilege license taxes.
Section 40-23-4 Exemptions.
Section 40-23-4.1 Certain drugs exempt.
Section 40-23-4.2 Food stamp purchases exempt.
Section 40-23-4.3 Exemption form for certain agricultural purposes.
Section 40-23-5 Certain organizations and vendors exempt from payment of state, county and municipal sales and use taxes.
Section 40-23-6 License required to engage in business.
Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized; election to file quarterly; extension of time for making return.
Section 40-23-8 Cash sales and credit collections to be reported.
Section 40-23-9 Records to be kept.
Section 40-23-10 Reports under oath.
Section 40-23-11 Penalty for failure to make reports or keep records.
Section 40-23-12 Penalty for willful refusal to make reports or permit examination of records.
Section 40-23-24 Itinerant vendors to file bond.
Section 40-23-25 Person selling out or quitting business to file return; part of purchase money to be withheld.
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail consumer.
Section 40-23-27 Violator may be restrained from continuing in business.
Section 40-23-28 Sales tax an additional tax.
Section 40-23-30 Administration and enforcement of division; appointment, etc., of agents, etc.
Section 40-23-31 Department to make rules and regulations.
Section 40-23-34 Proceeds of tax to be deposited in Treasury.
Section 40-23-35 Disposition of revenues from tax.
Section 40-23-36 Discounts.
Section 40-23-37 Agricultural machinery and equipment - Tax imposed; rate.
Section 40-23-38 Agricultural machinery and equipment - Enforcement; application of administrative provisions of this division.
Section 40-23-39 Refund of sales taxes paid on certain property purchased in state for export to foreign country; certain passenger vehicles and trucks exempt from sales and use taxes.
Section 40-23-50 Tax levied; collection and enforcement.
Section 40-23-60 Definitions.
Section 40-23-61 Property taxed; persons liable.
Section 40-23-62 Exemptions.
Section 40-23-63 Agricultural machinery or equipment - Tax imposed; rate; who liable.
Section 40-23-64 Agricultural machinery or equipment - Enforcement; application of administrative provisions of article.
Section 40-23-65 Credit for sales or use tax paid to another state.
Section 40-23-66 Retail sellers to register and give information.
Section 40-23-67 Seller to collect tax; seller not to assume or absorb tax.
Section 40-23-68 Seller to file returns.
Section 40-23-74 Extension of time for making return.
Section 40-23-75 Deposit of security.
Section 40-23-77 Discount; distribution and expenditure.
Section 40-23-82 Final return of retailer selling out; purchaser to retain part of purchase money.
Section 40-23-83 Records to be kept; enforcement of article; promulgation of regulations, etc.
Section 40-23-85 Disposition of funds derived from tax.
Section 40-23-88 Penalties.
Section 40-23-100 Definitions.
Section 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected.
Section 40-23-102 Excise tax levied on storage or use of automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected.
Section 40-23-103 Sales tax levied on sale price less credit for trade-in.
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price; proof of payment of tax.
Section 40-23-105 Applicability of certain Title 40 provisions.
Section 40-23-106 Reciprocity.
Section 40-23-107 Fees.
Section 40-23-108 Disposition of funds.
Section 40-23-110 Penalty for failure to pay tax.
Section 40-23-111 Authority to adopt and enforce rules and regulations.
Section 40-23-120 Good faith violations.
Section 40-23-121 Authorization to collect or recover sales taxes due on illegal purchases.
Section 40-23-130 Calculation of municipal or county gross receipts tax.
Section 40-23-150 Education Trust Fund Rainy Day Account.
Section 40-23-170 Legislative findings.
Section 40-23-171 Definitions.
Section 40-23-172 Delegates for participation in multistate discussions.
Section 40-23-173 Duties of delegates; agreement.
Section 40-23-174 Distribution of proceeds.
Section 40-23-190 Conditions for remote entity nexus.
Section 40-23-210 Definitions.
Section 40-23-211 Tax exemption on covered items.
Section 40-23-212 Rules and regulations.
Section 40-23-213 County and municipal exemptions authorized.

State Codes and Statutes

State Codes and Statutes

Statutes > Alabama > Title40 > Chapter23

Section 40-23-1 Definitions; transactions considered or not considered sales.
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds.
Section 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale; payment to improper locality.
Section 40-23-3 Exclusion of certain municipal privilege license taxes.
Section 40-23-4 Exemptions.
Section 40-23-4.1 Certain drugs exempt.
Section 40-23-4.2 Food stamp purchases exempt.
Section 40-23-4.3 Exemption form for certain agricultural purposes.
Section 40-23-5 Certain organizations and vendors exempt from payment of state, county and municipal sales and use taxes.
Section 40-23-6 License required to engage in business.
Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized; election to file quarterly; extension of time for making return.
Section 40-23-8 Cash sales and credit collections to be reported.
Section 40-23-9 Records to be kept.
Section 40-23-10 Reports under oath.
Section 40-23-11 Penalty for failure to make reports or keep records.
Section 40-23-12 Penalty for willful refusal to make reports or permit examination of records.
Section 40-23-24 Itinerant vendors to file bond.
Section 40-23-25 Person selling out or quitting business to file return; part of purchase money to be withheld.
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail consumer.
Section 40-23-27 Violator may be restrained from continuing in business.
Section 40-23-28 Sales tax an additional tax.
Section 40-23-30 Administration and enforcement of division; appointment, etc., of agents, etc.
Section 40-23-31 Department to make rules and regulations.
Section 40-23-34 Proceeds of tax to be deposited in Treasury.
Section 40-23-35 Disposition of revenues from tax.
Section 40-23-36 Discounts.
Section 40-23-37 Agricultural machinery and equipment - Tax imposed; rate.
Section 40-23-38 Agricultural machinery and equipment - Enforcement; application of administrative provisions of this division.
Section 40-23-39 Refund of sales taxes paid on certain property purchased in state for export to foreign country; certain passenger vehicles and trucks exempt from sales and use taxes.
Section 40-23-50 Tax levied; collection and enforcement.
Section 40-23-60 Definitions.
Section 40-23-61 Property taxed; persons liable.
Section 40-23-62 Exemptions.
Section 40-23-63 Agricultural machinery or equipment - Tax imposed; rate; who liable.
Section 40-23-64 Agricultural machinery or equipment - Enforcement; application of administrative provisions of article.
Section 40-23-65 Credit for sales or use tax paid to another state.
Section 40-23-66 Retail sellers to register and give information.
Section 40-23-67 Seller to collect tax; seller not to assume or absorb tax.
Section 40-23-68 Seller to file returns.
Section 40-23-74 Extension of time for making return.
Section 40-23-75 Deposit of security.
Section 40-23-77 Discount; distribution and expenditure.
Section 40-23-82 Final return of retailer selling out; purchaser to retain part of purchase money.
Section 40-23-83 Records to be kept; enforcement of article; promulgation of regulations, etc.
Section 40-23-85 Disposition of funds derived from tax.
Section 40-23-88 Penalties.
Section 40-23-100 Definitions.
Section 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected.
Section 40-23-102 Excise tax levied on storage or use of automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected.
Section 40-23-103 Sales tax levied on sale price less credit for trade-in.
Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price; proof of payment of tax.
Section 40-23-105 Applicability of certain Title 40 provisions.
Section 40-23-106 Reciprocity.
Section 40-23-107 Fees.
Section 40-23-108 Disposition of funds.
Section 40-23-110 Penalty for failure to pay tax.
Section 40-23-111 Authority to adopt and enforce rules and regulations.
Section 40-23-120 Good faith violations.
Section 40-23-121 Authorization to collect or recover sales taxes due on illegal purchases.
Section 40-23-130 Calculation of municipal or county gross receipts tax.
Section 40-23-150 Education Trust Fund Rainy Day Account.
Section 40-23-170 Legislative findings.
Section 40-23-171 Definitions.
Section 40-23-172 Delegates for participation in multistate discussions.
Section 40-23-173 Duties of delegates; agreement.
Section 40-23-174 Distribution of proceeds.
Section 40-23-190 Conditions for remote entity nexus.
Section 40-23-210 Definitions.
Section 40-23-211 Tax exemption on covered items.
Section 40-23-212 Rules and regulations.
Section 40-23-213 County and municipal exemptions authorized.

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