The Legislature finds that the State of Alabama should participate in negotiations with other states to simplify and modernize tax administration in order to substantially reduce the burden of tax compliance for all sellers, to reduce the costs of the administration, and to provide a means by which sales and use taxes may be levied and collected from those remote sellers located outside of this state which deliver inside this state items sold through catalogs, Internet, and other means.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Article 6 - Tax on Remote Sellers.
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.