The tax imposed by this division shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder, except as in this division otherwise specifically provided.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
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 40-23-3 - Exclusion of Certain Municipal Privilege License Taxes.
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 40-23-6 - License Required to Engage in Business; One-Time Surety Bond.
Section 40-23-6.1 - Reasonable Cause for Suspension, Revocation, etc., of License.
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 40-23-27 - 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 40-23-37 - Agricultural Machinery and Equipment - Tax Imposed; Rate.