Section 40-23-130
Calculation of municipal or county gross receipts tax.
Any gross receipts tax imposed by a municipality or county on the sale of gasoline and motor fuel shall be based on the gross receipts from the sale of gasoline and motor fuel minus any taxes imposed on the sale of gasoline and motor fuel by the state, federal, or local governments.
(Acts 1994, 1st Ex. Sess., No. 94-792, p. 98, §1.)