General Provisions.

  1. Law
  2. Code of Alabama
  3. Revenue and Taxation.
  4. Sales and Use Taxes.
  5. Sales Tax.
  6. General Provisions.

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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
40-23-6.1

Reasonable Cause for Suspension, Revocation, etc., of License.

Section
40-23-7

Taxes Due Monthly; Filing of Reports; Estimated Payments Authorized; Election to File Quarterly, Semi-Annually, or Annually; 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.