Published: 2015

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Article 1 Sales Tax.

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.

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.

Division 2 Street and Highway Contractors.

Section 40-23-50 Tax levied; collection and enforcement.

Article 2 Use Tax.

Section 40-23-60 Definitions.

Section 40-23-61 Property taxed; persons liable.

Section 40-23-62 Exemptions.

Section 40-23-63 Agricultural machinery or equipment - Tax imposed; rate; who liable.

Section 40-23-64 Agricultural machinery or equipment - Enforcement; application of administrative provisions of article.

Section 40-23-65 Credit for sales or use tax paid to another state.

Section 40-23-66 Retail sellers to register and give information.

Section 40-23-67 Seller to collect tax; seller not to assume or absorb tax.

Section 40-23-68 Seller to file returns.

Section 40-23-74 Extension of time for making return.

Section 40-23-75 Deposit of security.

Section 40-23-77 Discount; distribution and expenditure.

Section 40-23-82 Final return of retailer selling out; purchaser to retain part of purchase money.

Section 40-23-83 Records to be kept; enforcement of article; promulgation of regulations, etc.

Section 40-23-85 Disposition of funds derived from tax.

Section 40-23-88 Penalties.

Article 3 Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, etc.

Section 40-23-100 Definitions.

Section 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected.

Section 40-23-102 Excise tax levied on storage or use of automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected.

Section 40-23-103 Sales tax levied on sale price less credit for trade-in.

Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price; proof of payment of tax.

Section 40-23-105 Applicability of certain Title 40 provisions.

Section 40-23-106 Reciprocity.

Section 40-23-107 Fees.

Section 40-23-108 Disposition of funds.

Section 40-23-110 Penalty for failure to pay tax.

Section 40-23-111 Authority to adopt and enforce rules and regulations.

Article 3A Tax on Boat Buyers.

Article 4 Violation of Tax Exempt Privilege.

Section 40-23-120 Good faith violations.

Section 40-23-121 Authorization to collect or recover sales taxes due on illegal purchases.

Article 5 Taxes on Sale of Gasoline and Motor Fuel.

Section 40-23-130 Calculation of municipal or county gross receipts tax.

Article 6 Tax on Remote Sellers.

Division 1 Application and Implementation.

Section 40-23-150 Education Trust Fund Rainy Day Account.

Division 2 Delegation to Discuss Sales and Use Tax Collection From Remote Sales.

Section 40-23-170 Legislative findings.

Section 40-23-171 Definitions.

Section 40-23-172 Delegates for participation in multistate discussions.

Section 40-23-173 Duties of delegates; agreement.

Section 40-23-174 Distribution of proceeds.

Division 3 Conditions for Remote Entity Nexus.

Section 40-23-190 Conditions for remote entity nexus.

Division 4 Alabama Streamlined Sales and Use Tax Commission.

Section 40-23-200 Definitions.

Section 40-23-201 Creation; composition; meetings.

Section 40-23-202 Duties.

Section 40-23-203 Report; implementation and administration of recommendations.

Section 40-23-204 Recommended changes in existing tax laws.

Section 40-23-205 Funding.

Article 7 School Items Annual Sales Tax Holiday.

Section 40-23-210 Definitions.

Section 40-23-211 Tax exemption on covered items.

Section 40-23-212 Rules and regulations.

Section 40-23-213 County and municipal exemptions authorized.

Article 8 Severe Weather Preparedness Tax Holiday.

Section 40-23-230 Definitions.

Section 40-23-231 Tax exemption on covered items.

Section 40-23-232 Rules and regulations.

Section 40-23-233 County and municipal exemptions authorized.

Article 9 Optional Network Election for Single Point Online Transactions.

Section 40-23-240 Development and implementation of system.

Section 40-23-241 Authorization of system; jurisdictional requirements; use by taxpayers; penalties and interest.

Section 40-23-242 State and Local Advisory Committee.

Section 40-23-243 Construction of article.