Code of Alabama
Chapter 23 - Sales and Use Taxes.
Article 1 - Sales Tax.

Division 1 - General Provisions.

Section 40-23-1 - Definitions; Transactions Considered or Not Considered Sales. - THIS SECTION WAS AMENDED BY ACT 2022-291 IN THE 2022...

Section 40-23-2 - Tax Levied on Gross Receipts; Certain Sales Exempt; Disposition of Funds. - THIS SECTION WAS AMENDED BY ACT 2022-346 IN THE 2022...

Section 40-23-2.1 - Only One Municipal or County Sales, etc., Tax Collected on Same Sale; Payment to Improper Locality. - (a) If a sales tax, gross receipts tax in the...

Section 40-23-3 - Exclusion of Certain Municipal Privilege License Taxes. - Municipal privilege license taxes which are levied and collected by...

Section 40-23-4 - Exemptions. - THIS SECTION WAS AMENDED BY ACT 2022-293 IN THE 2022...

Section 40-23-4.1 - Certain Drugs Exempt. - (a) The term "drugs" shall include any medicine prescribed by...

Section 40-23-4.2 - Food Stamp Purchases Exempt. - (a) As used in this section the following terms shall...

Section 40-23-4.3 - Exemption Form for Certain Agricultural Purposes. - In connection with the purchases of tangible personal property described...

Section 40-23-4.4 - Exemption Form for Equipment for Certain Commercial Fishing Vessels. - In connection with the purchase of material, equipment, or machinery...

Section 40-23-5 - Certain Organizations and Vendors Exempt From Payment of State, County, and Municipal Sales and Use Taxes. - (a) The Diabetes Trust Fund, Inc., and any of its...

Section 40-23-6 - License Required to Engage in Business; One-Time Surety Bond. - THIS SECTION WAS AMENDED BY ACT 2022-53 IN THE 2022...

Section 40-23-6.1 - Reasonable Cause for Suspension, Revocation, etc., of License. - THIS SECTION WAS AMENDED BY ACT 2022-53 IN THE 2022...

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. - THIS SECTION WAS AMENDED BY ACT 2022-53 IN THE 2022...

Section 40-23-8 - Cash Sales and Credit Collections to Be Reported. - Any person taxable under this division, having cash and credit...

Section 40-23-9 - Records to Be Kept. - It shall be the duty of every person engaging or...

Section 40-23-10 - Reports Under Oath. - The monthly reports herein required to be made are not...

Section 40-23-11 - Penalty for Failure to Make Reports or Keep Records. - Any person subject to the provisions of this division who...

Section 40-23-12 - Penalty for Willful Refusal to Make Reports or Permit Examination of Records. - Any person subject to the provisions of this division willfully...

Section 40-23-24 - Itinerant Vendors to File Bond. - For the purpose of securing the payment of any tax,...

Section 40-23-25 - Person Selling Out or Quitting Business to File Return; Part of Purchase Money to Be Withheld. - Any person subject to the provisions hereof who shall sell...

Section 40-23-26 - Tax to Be Added to Purchase Price; Refund Unlawful; Tax a Direct Tax on Retail Consumer. - (a) Every person, firm, corporation, association or copartnership engaged in...

Section 40-23-27 - Violator May Be Restrained From Continuing in Business. - Any taxpayer who shall violate any of the provisions of...

Section 40-23-28 - Sales Tax an Additional Tax. - The tax imposed by this division shall be in addition...

Section 40-23-30 - Administration and Enforcement of Division; Appointment, etc., of Agents, Etc. - The administration of this division is vested in and shall...

Section 40-23-31 - Department to Make Rules and Regulations. - The Department of Revenue shall from time to time promulgate...

Section 40-23-34 - Proceeds of Tax to Be Deposited in Treasury. - All taxes or other funds received or collected by the...

Section 40-23-35 - Disposition of Revenues From Tax. - (a) Such amount of money as shall be appropriated for...

Section 40-23-36 - Discounts. - (a) The Governor may, by executive order, authorize the Department...

Section 40-23-37 - Agricultural Machinery and Equipment - Tax Imposed; Rate. - THIS SECTION WAS AMENDED BY ACT 2022-199 IN THE 2022...

Section 40-23-38 - Agricultural Machinery and Equipment - Enforcement; Application of Administrative Provisions of This Division. - Section 40-23-37 shall be enforced by the Commissioner of Revenue...

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. - (a) Notwithstanding any other provision of law, the purchaser of...

Division 2 - Street and Highway Contractors.

Section 40-23-50 - Tax Levied; Collection and Enforcement. - (a) There is hereby levied, in addition to all other...