The Department of Revenue shall from time to time promulgate such rules and regulations for making returns and for ascertainment, assessment and collection of the tax imposed hereunder as it may be deemed necessary to enforce its provisions; and upon request shall furnish any taxpayer with a copy of such rules and regulations. The department may adopt rules and regulations providing for the issuance of permits to manufacturers to purchase tangible personal property without the payment to the vendor of the sales tax, and providing for such manufacturer to report and pay such tax directly to the department, in instances where the department determines that it is practically impossible at the time of purchase for such manufacturer or his vendors to determine with any degree of certainty the applicability of such tax, and that such provisions will facilitate and expedite the collection of the tax which may be due from such consumer; and such provisions may also be made applicable to persons engaged in the business of mining, quarrying, compounding or processing tangible personal property, railroads, transportation companies and others.
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.