The Simplified Sellers Use Tax Remittance Program may not be used to report sales tax obligations subject to the sales tax imposed by Chapter 23 of this title or any local law or municipal ordinance or any county ordinance enacted pursuant to Section 40-12-4 imposing a sales tax for those sales of tangible personal property which are sold at a retail location in this state.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Article 6 - Tax on Remote Sellers.
Division 3 - Conditions for Remote Entity Nexus.
Part 2 - Simplified Seller Use Tax Remittance Act.
Section 40-23-191 - Short Title; Definitions.
Section 40-23-192 - Simplified Sellers Use Tax Remittance Program.
Section 40-23-193 - Collection and Remittance of Simplified Sellers Use Tax; Reporting; Statement.
Section 40-23-195 - Rulemaking Authority; Recordkeeping.
Section 40-23-196 - Refund or Credit of Excess Taxes Paid.
Section 40-23-197 - Disposition of Funds.
Section 40-23-197.1 - Distributions of Simplified Sellers Use Tax Proceeds.
Section 40-23-198 - Applicability of Part 2.
Section 40-23-199 - Amnesty for Certain Uncollected Remote Use Tax.
Section 40-23-199.1 - Amnesty for Certain Uncollected Remote Use Tax.