Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.

Section 40-23-2.1 - Only One Municipal or County Sales, etc., Tax Collected on Same Sale; Payment to Improper Locality. - (a) If a sales tax, gross receipts tax in the...

Section 40-23-3 - Exclusion of Certain Municipal Privilege License Taxes. - Municipal privilege license taxes which are levied and collected by...

Section 40-23-4 - Exemptions. - THIS SECTION WAS AMENDED BY ACT 2022-293 IN THE 2022...

Section 40-23-4.1 - Certain Drugs Exempt. - (a) The term "drugs" shall include any medicine prescribed by...

Section 40-23-4.2 - Food Stamp Purchases Exempt. - (a) As used in this section the following terms shall...

Section 40-23-4.3 - Exemption Form for Certain Agricultural Purposes. - In connection with the purchases of tangible personal property described...

Section 40-23-4.4 - Exemption Form for Equipment for Certain Commercial Fishing Vessels. - In connection with the purchase of material, equipment, or machinery...

Section 40-23-5 - Certain Organizations and Vendors Exempt From Payment of State, County, and Municipal Sales and Use Taxes. - (a) The Diabetes Trust Fund, Inc., and any of its...

Section 40-23-6 - License Required to Engage in Business; One-Time Surety Bond. - THIS SECTION WAS AMENDED BY ACT 2022-53 IN THE 2022...

Section 40-23-6.1 - Reasonable Cause for Suspension, Revocation, etc., of License. - THIS SECTION WAS AMENDED BY ACT 2022-53 IN THE 2022...

Section 40-23-7 - Taxes Due Monthly; Filing of Reports; Estimated Payments Authorized; Election to File Quarterly, Semi-Annually, or Annually; Extension of Time for Making Return. - THIS SECTION WAS AMENDED BY ACT 2022-53 IN THE 2022...

Section 40-23-8 - Cash Sales and Credit Collections to Be Reported. - Any person taxable under this division, having cash and credit...

Section 40-23-9 - Records to Be Kept. - It shall be the duty of every person engaging or...

Section 40-23-10 - Reports Under Oath. - The monthly reports herein required to be made are not...

Section 40-23-11 - Penalty for Failure to Make Reports or Keep Records. - Any person subject to the provisions of this division who...

Section 40-23-12 - Penalty for Willful Refusal to Make Reports or Permit Examination of Records. - Any person subject to the provisions of this division willfully...

Section 40-23-24 - Itinerant Vendors to File Bond. - For the purpose of securing the payment of any tax,...

Section 40-23-25 - Person Selling Out or Quitting Business to File Return; Part of Purchase Money to Be Withheld. - Any person subject to the provisions hereof who shall sell...

Section 40-23-26 - Tax to Be Added to Purchase Price; Refund Unlawful; Tax a Direct Tax on Retail Consumer. - (a) Every person, firm, corporation, association or copartnership engaged in...

Section 40-23-27 - Violator May Be Restrained From Continuing in Business. - Any taxpayer who shall violate any of the provisions of...

Section 40-23-28 - Sales Tax an Additional Tax. - The tax imposed by this division shall be in addition...

Section 40-23-30 - Administration and Enforcement of Division; Appointment, etc., of Agents, Etc. - The administration of this division is vested in and shall...

Section 40-23-31 - Department to Make Rules and Regulations. - The Department of Revenue shall from time to time promulgate...

Section 40-23-34 - Proceeds of Tax to Be Deposited in Treasury. - All taxes or other funds received or collected by the...

Section 40-23-35 - Disposition of Revenues From Tax. - (a) Such amount of money as shall be appropriated for...

Section 40-23-36 - Discounts. - (a) The Governor may, by executive order, authorize the Department...

Section 40-23-37 - Agricultural Machinery and Equipment - Tax Imposed; Rate. - THIS SECTION WAS AMENDED BY ACT 2022-199 IN THE 2022...

Section 40-23-38 - Agricultural Machinery and Equipment - Enforcement; Application of Administrative Provisions of This Division. - Section 40-23-37 shall be enforced by the Commissioner of Revenue...

Section 40-23-39 - Refund of Sales Taxes Paid on Certain Property Purchased in State for Export to Foreign Country; Certain Passenger Vehicles and Trucks Exempt From Sales and Use Taxes. - (a) Notwithstanding any other provision of law, the purchaser of...

Division 2 - Street and Highway Contractors.

Section 40-23-50 - Tax Levied; Collection and Enforcement. - (a) There is hereby levied, in addition to all other...

Article 2 - Use Tax.

Section 40-23-60 - Definitions. - THIS SECTION WAS AMENDED BY ACT 2022-199 IN THE 2022...

Section 40-23-61 - Property Taxed; Persons Liable. - (a) An excise tax is hereby imposed on the storage,...

Section 40-23-62 - Exemptions. - The storage, use, or other consumption in this state of...

Section 40-23-64 - Agricultural Machinery or Equipment - Enforcement; Application of Administrative Provisions of Article. - Section 40-23-63 shall be enforced by the Commissioner of Revenue...

Section 40-23-65 - Credit for Sales or Use Tax Paid to Another State. - If a sales or use tax equal to or greater...

Section 40-23-66 - Retail Sellers to Register and Give Information. - Every seller engaged in making retail sales of tangible personal...

Section 40-23-67 - Seller to Collect Tax; Seller Not to Assume or Absorb Tax. - Every such seller making sales of tangible personal property for...

Section 40-23-68 - Seller to File Returns. - (a) Except as otherwise provided in subsection (f), the tax...

Section 40-23-74 - Extension of Time for Making Return. - The department for good cause may extend for not to...

Section 40-23-75 - Deposit of Security. - The department, whenever it deems it necessary to insure compliance...

Section 40-23-77 - Discount; Distribution and Expenditure. - A discount of three percent of the taxes levied by...

Section 40-23-82 - Final Return of Retailer Selling Out; Purchaser to Retain Part of Purchase Money. - If any retailer liable for an amount of tax herein...

Section 40-23-83 - Records to Be Kept; Enforcement of Article; Promulgation of Regulations, Etc. - Every seller and every person storing, using or otherwise consuming...

Section 40-23-85 - Disposition of Funds Derived From Tax. - All taxes, fees, interest, or penalties imposed and all amounts...

Section 40-23-88 - Penalties. - Any seller or other person failing or refusing to furnish...

Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.

Section 40-23-100 - Definitions. - As used in this article, unless the context otherwise requires,...

Section 40-23-101 - Sales Tax Levied on Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, etc.; Additional Receipts and Taxes Collected. - (a) There is hereby levied and shall be collected as...

Section 40-23-102 - Excise Tax Levied on Storage or Use of Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, etc.; Additional Receipts and Taxes Collected. - (a) There is hereby levied and shall be collected as...

Section 40-23-103 - Sales Tax Levied on Sale Price Less Credit for Trade-In. - Where any used automotive vehicle, motorboat, truck trailer, semitrailer, or...

Section 40-23-104 - Collection of Taxes Before Registration or Licensing; Proof of Purchase Price; Proof of Payment of Tax. - (a) The licensing official shall collect all of the following:...

Section 40-23-105 - Applicability of Certain Title 40 Provisions. - Except as herein otherwise provided, the tax herein shall be...

Section 40-23-106 - Reciprocity. - If a sales or use tax equal to or in...

Section 40-23-107 - Fees. - For making the collection of taxes levied under authority of...

Section 40-23-108 - Disposition of Funds. - The licensing official shall, after the deduction of the fee...

Section 40-23-110 - Penalty for Failure to Pay Tax. - Any person failing to pay the tax levied under the...

Section 40-23-111 - Authority to Adopt and Enforce Rules and Regulations. - The Department of Revenue is authorized to adopt, promulgate, and...

Article 4 - Violation of Tax Exempt Privilege.

Section 40-23-120 - Good Faith Violations. - Any law to the contrary notwithstanding, any retailer, who relies...

Section 40-23-121 - Authorization to Collect or Recover Sales Taxes Due on Illegal Purchases. - The state Revenue Department is authorized to use its powers...

Article 5 - Taxes on Sale of Gasoline and Motor Fuel.

Section 40-23-130 - Calculation of Municipal or County Gross Receipts Tax. - Any gross receipts tax imposed by a municipality or county...

Article 6 - Tax on Remote Sellers.

Division 1 - Application and Implementation.

Section 40-23-150 - Education Trust Fund Rainy Day Account. - Repealed by Act 2012-599, 1st Sp. Sess., §2, effective October...

Division 2 - Delegation to Discuss Sales and Use Tax Collection From Remote Sales.

Section 40-23-170 - Legislative Findings. - The Legislature finds that the State of Alabama should participate...

Section 40-23-171 - Definitions. - As used in this division, the following terms shall have...

Section 40-23-172 - Delegates for Participation in Multistate Discussions. - (a) There is created a delegation to participate in multistate...

Section 40-23-173 - Duties of Delegates; Agreement. - (a) Delegates shall enter into multistate discussions on behalf of...

Section 40-23-174 - Distribution of Proceeds. - (a) Should the enactment of a national agreement for the...

Division 3 - Conditions for Remote Entity Nexus.

Part 1

Section 40-23-190 - Conditions for Remote Entity Nexus. - (a) An out-of-state vendor has substantial nexus with this state...

Part 2 - Simplified Seller Use Tax Remittance Act.

Section 40-23-191 - Short Title; Definitions. - (a) This part shall be titled The Simplified Seller Use...

Section 40-23-192 - Simplified Sellers Use Tax Remittance Program. - (a) There is hereby established The Simplified Sellers Use Tax...

Section 40-23-193 - Collection and Remittance of Simplified Sellers Use Tax; Reporting; Statement. - (a) The simplified sellers use tax due under the program...

Section 40-23-194 - Discount. - Eligible sellers may deduct and retain a discount equal to...

Section 40-23-195 - Rulemaking Authority; Recordkeeping. - (a) The department may adopt, promulgate, and enforce reasonable rules...

Section 40-23-196 - Refund or Credit of Excess Taxes Paid. - (a) Any taxpayer who pays a simplified sellers use tax...

Section 40-23-197 - Disposition of Funds. - (a) The proceeds of simplified sellers use tax paid pursuant...

Section 40-23-197.1 - Distributions of Simplified Sellers Use Tax Proceeds. - Notwithstanding the provisions of Section 40-23-197, the department may initiate...

Section 40-23-198 - Applicability of Part 2. - In the event that the enactment of federal legislation removes...

Section 40-23-199 - Amnesty for Certain Uncollected Remote Use Tax. - (a) Subject to the limitations set out in this section,...

Section 40-23-199.1 - Amnesty for Certain Uncollected Remote Use Tax. - The Simplified Sellers Use Tax Remittance Program may not be...

Section 40-23-199.2 - Marketplace Facilitators. - (a) For the purpose of this Act 2018-539, the following...

Section 40-23-199.3 - Online Application Process. - By no later than January 1, 2019, the department shall...

Division 4 - Alabama Streamlined Sales and Use Tax Commission.

Section 40-23-200 - Definitions. - For purposes of this division, the following words or phrases...

Section 40-23-201 - Creation; Composition; Meetings. - (a) There is hereby established the Alabama Streamlined Sales and...

Section 40-23-202 - Duties. - The duties of the commission shall include identification and development...

Section 40-23-203 - Report; Implementation and Administration of Recommendations. - (a) The commission shall make a preliminary written report of...

Section 40-23-204 - Recommended Changes in Existing Tax Laws. - (a) In addition to the duties set out in Section...

Section 40-23-205 - Funding. - The Legislature shall appropriate such funds from the general funds...

Article 7 - School Items Annual Sales Tax Holiday.

Section 40-23-210 - Definitions. - As used in this article, the term "covered items" means...

Section 40-23-211 - Tax Exemption on Covered Items. - Covered items, as defined herein, are exempted from paying the...

Section 40-23-212 - Rules and Regulations. - The Commissioner of the Department of Revenue shall promulgate any...

Section 40-23-213 - County and Municipal Exemptions Authorized. - Any county or municipality may, by resolution or ordinance adopted...

Article 8 - Severe Weather Preparedness Tax Holiday.

Section 40-23-230 - Definitions. - (a) As used in this article, the term covered items...

Section 40-23-231 - Tax Exemption on Covered Items. - Purchases of covered items, as defined herein, are exempted from...

Section 40-23-232 - Rules and Regulations. - The Commissioner of the Department of Revenue shall promulgate any...

Section 40-23-233 - County and Municipal Exemptions Authorized. - Any county or municipality may, by resolution or ordinance adopted...

Article 9 - Optional Network Election for Single Point Online Transactions.

Section 40-23-240 - Development and Implementation of System. - (a) No later than September 30, 2013, the Department of...

Section 40-23-241 - Authorization of System; Jurisdictional Requirements; Use by Taxpayers; Penalties and Interest. - (a) All Alabama taxing jurisdictions shall authorize utilization of the...

Section 40-23-242 - State and Local Advisory Committee. - (a)(1) To ensure that local taxing jurisdictions have meaningful input...

Section 40-23-243 - Construction of Article. - Nothing in this article shall be construed to authorize the...

Section 40-23-244 - Uniform Due Date for Eligible Taxes. - Notwithstanding any other provisions of law, the due date for...

Article 10 - Wholesale to Retail Accountability Program

Section 40-23-260 - Program Established; Definitions; Informational Reports; Wholesale and Distributor Reporting Advisory Group. - (a) This article shall establish the Wholesale to Retail Accountability...

Section 40-23-261 - Filing of Duplicate Information Returns. - (a) The department is authorized to require that every payment...

Section 40-23-262 - Submission of Information on Municipal Business Privilege License Applications. - (a) Information on all municipal business privilege license applications for...

Section 40-23-263 - Construction of Section 40-23-260. - Section 40-23-260 is limited to the reporting of certain information...

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Code of Alabama Title 40 - Revenue and Taxation. Chapter 23 - Sales and Use Taxes.

Code of Alabama
Title 40 - Revenue and Taxation.
Chapter 23 - Sales and Use Taxes.