Code of Alabama
Division 1 - 1989 Tax.
Section 45-53-245 - Definitions.

All words, terms, and phrases as defined in Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4 as amended, providing for the levy of a state sales tax, wherever used in this subpart, shall have the same meanings respectively ascribed to them in those 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. Perry County.
(2) MONTH. The calendar month.
(3) STATE SALES TAX. The tax imposed by the state sales tax statutes.
(4) STATE SALES TAX STATUTES. Sections 40-23-1, 40-23-2, 40-23-3, and 40-23-4, as amended, which levy a certain retail sales tax, and include all statutes, including amendments to those sections, which expressly set forth any exemptions from the computation of the tax levied by those sections and all other statutes which expressly apply to, or purport to affect, the administration of those 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