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2013 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 23 - SALES AND USE TAXES.
Article 1 Sales Tax.Division 1 General Provisions.
- 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 40-23-4.4 - Exemption form for equipment for certain commercial fishing vessels.
- 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 40-23-60 - 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.
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.
Division 1 Application and Implementation.Division 2 Delegation to Discuss Sales and Use Tax Collection From Remote Sales.
- 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 40-23-200 - Definitions.
- Section 40-23-201 - Creation; composition; meetings.
- Section 40-23-202 - Duties.
- Section 40-23-203 - Report; implementation and administration of recommendations.
- Section 40-23-204 - Recommended changes in existing tax laws.
- Section 40-23-205 - Funding.
- 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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