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U.S. State Codes
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Alabama
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Title 40 - Revenue and Taxa...
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Chapter 23 - Sales and Use ...
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Article 1 - Sales Tax.
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Division 1 - General Provisions.
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; one-time surety bond.
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.