2014 Code of Alabama
Title 40 - REVENUE AND TAXATION.
Chapter 23 - SALES AND USE TAXES.

Article 1 Sales Tax.
Division 1 General Provisions.
Division 2 Street and Highway Contractors.Article 2 Use Tax.Article 3 Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, etc.Article 3A Tax on Boat Buyers.
Article 4 Violation of Tax Exempt Privilege.
Article 5 Taxes on Sale of Gasoline and Motor Fuel.Article 6 Tax on Remote Sellers.
Division 1 Application and Implementation.
Division 2 Delegation to Discuss Sales and Use Tax Collection From Remote Sales.Division 3 Conditions for Remote Entity Nexus.Division 4 Alabama Streamlined Sales and Use Tax Commission.Article 7 School Items Annual Sales Tax Holiday.Article 8 Severe Weather Preparedness Tax Holiday.Article 9 Optional Network Election for Single Point Online Transactions.

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