2006 Alabama Code - Chapter 23 — SALES AND USE TAXES.

Article 1 Sales Tax.

• Section 40-23-1 — Definitions; transactions considered or not considered sales.
• Section 40-23-2 — (OPERATIVE JULY 1, 2004 TO SEPTEMBER 30, 2006) 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.

Article 2 Use Tax.

• 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.

Article 3 Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, etc.

• 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.

Article 3A Tax on Boat Buyers.

Article 4 Violation of Tax Exempt Privilege.

• Section 40-23-120 — Good faith violations.
• Section 40-23-121 — Authorization to collect or recover sales taxes due on illegal purchases.

Article 5 Taxes on Sale of Gasoline and Motor Fuel.

• Section 40-23-130 — Calculation of municipal or county gross receipts tax.

Article 6 Tax on Remote Sellers.

• 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.