Every seller engaged in making retail sales of tangible personal property for storage, use or other consumption in this state, who:
shall register with the department and give the name and address of each agent operating in this state, the location of any and all distribution or sales houses or offices or other places of business in this state, the number of persons in Alabama to whom catalogs are delivered, by mail or otherwise, the number of persons in Alabama from whom orders are received, by mail or otherwise, together with the amount of the purchase price charged and received and such other information as the department may require with respect to matters pertinent to the enforcement of this article; provided, that this section shall not apply to a seller, holding a license obtained pursuant to the provisions of Division 1 of Article 1 of this chapter.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.
Section 40-23-60 - Definitions.
Section 40-23-61 - Property Taxed; Persons Liable.
Section 40-23-62 - Exemptions.
Section 40-23-65 - Credit for Sales or Use Tax Paid to Another State.
Section 40-23-66 - Retail Sellers to Register and Give Information.
Section 40-23-67 - Seller to Collect Tax; Seller Not to Assume or Absorb Tax.
Section 40-23-68 - Seller to File Returns.
Section 40-23-74 - Extension of Time for Making Return.
Section 40-23-75 - Deposit of Security.
Section 40-23-77 - Discount; Distribution and Expenditure.
Section 40-23-82 - Final Return of Retailer Selling Out; Purchaser to Retain Part of Purchase Money.
Section 40-23-83 - Records to Be Kept; Enforcement of Article; Promulgation of Regulations, Etc.