All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63, as amended, providing for the levy of a state sales and use tax, wherever used in this subpart, shall have the same meanings respectively ascribed to them in the sections, except where the context herein clearly indicates a different meaning. In addition, the following words, terms, and phrases where used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning:
(1) COUNTY. Lowndes County.
(2) MONTH. The calendar month.
(3) STATE SALES AND USE TAX. The tax imposed by the state sales and use tax statutes.
(4) STATE SALES AND USE TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63, as amended, which levy a certain retail sales tax, and include all statutes, including amendments to the sections, which expressly set forth any exemptions from the computation of the tax levied by the sections and all other statutes which expressly apply to, or purport to affect, the administration of the sections and the incidence and collection of the tax imposed therein.
(5) STATE USE TAX. The tax imposed by the state use tax statutes.
Structure Code of Alabama
Section 45-43-246.30 - Applicability.
Section 45-43-246.31 - Definitions.
Section 45-43-246.32 - Authorization of Privilege License Tax.
Section 45-43-246.33 - Payment and Reporting.
Section 45-43-246.34 - Addition of Tax to Sales Price or Admission Fee.
Section 45-43-246.35 - Collection and Enforcement.