As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes including, but not limited to, 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.
Structure Code of Alabama
Section 45-53-245.30 - Definitions.
Section 45-53-245.31 - Levy of Tax; Exemptions.
Section 45-53-245.32 - Payment of Tax.
Section 45-53-245.33 - Addition of Tax to Sales Price or Admission Fee.
Section 45-53-245.34 - Collection of Tax; Enforcement.
Section 45-53-245.35 - Application of State Statutes.
Section 45-53-245.36 - Charge for Collection; Disposition of Funds.