The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the Streamlined Sales and Use Tax Agreement.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
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.