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2020 Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Article 7 - School Items Annual Sales Tax Holiday.
Section 40-23-212 - Rules and Regulations.
Universal Citation: AL Code § 40-23-212 (2020)
Section 40-23-212
Rules and regulations.
The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the streamlined sales and use tax agreement.
(Act 2006-574, §3.)
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