Section 40-23-1 Definitions; transactions considered or not considered sales. THIS SECTION WAS AMENDED BY ACT 2022-291 IN THE 2022 REGULAR SESSION, EFFECTIVE APRIL 11, 2022. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. (a) For the purpose of this division, the following terms shall have the respective meanings ascribed by this section: (1) PERSON or […]
Section 40-23-10 Reports under oath. The monthly reports herein required to be made are not required to be made on oath, but wherever in this division any report is required to be sworn to, the same shall be sworn to by the taxpayer or his agent before some officer authorized to administer oaths, and any […]
Section 40-23-11 Penalty for failure to make reports or keep records. Any person subject to the provisions of this division who shall fail to make the reports or any of them, as herein required, or who shall fail to keep the records as herein required, shall be guilty of a misdemeanor, and upon conviction shall […]
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 refusing to make the reports herein required, or who shall refuse to permit the examination of his records by the Department of Revenue, or its duly authorized agents, shall be guilty […]
Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. THIS SECTION WAS AMENDED BY ACT 2022-346 IN THE 2022 REGULAR SESSION, EFFECTIVE JULY 1, 2022. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. There is levied, in addition to all other taxes of every kind now imposed by law, […]
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 nature of a sales tax, as defined in Section 40-2A-3(8), use tax, or rental tax levied by or on behalf of an Alabama municipality is paid under […]
Section 40-23-24 Itinerant vendors to file bond. For the purpose of securing the payment of any tax, penalties or interest due or which may become due under the provisions of this division, every itinerant vendor engaged in the business of selling tangible personal property at retail in this state is required to file a bond […]
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 out his business or stock of goods, or shall quit business, shall be required to make out the return provided for under Section 40-23-7 within 30 days […]
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 or continuing within this state in the business for which a license or privilege tax is required by this division shall add to the sales price and […]
Section 40-23-27 Violator may be restrained from continuing in business. Any taxpayer who shall violate any of the provisions of this division may be restrained from continuing in business, and the proper prosecution shall be instituted in the name of the State of Alabama by its Attorney General, by the counsel of the Department of […]
Section 40-23-28 Sales tax an additional tax. The tax imposed by this division shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder, except as in this division otherwise specifically provided. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §26.)
Section 40-23-3 Exclusion of certain municipal privilege license taxes. Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate of gross sales, or gross receipts from sales, and which are passed on directly by the licensee-seller to the purchaser-consumer shall be excluded from gross sales, or gross receipts, […]
Section 40-23-30 Administration and enforcement of division; appointment, etc., of agents, etc. The administration of this division is vested in and shall be exercised by the Department of Revenue, except as otherwise herein provided, and the enforcement of any of the provisions of this division in any of the courts of the state shall be […]
Section 40-23-31 Department to make rules and regulations. The Department of Revenue shall from time to time promulgate such rules and regulations for making returns and for ascertainment, assessment and collection of the tax imposed hereunder as it may be deemed necessary to enforce its provisions; and upon request shall furnish any taxpayer with a […]
Section 40-23-34 Proceeds of tax to be deposited in Treasury. All taxes or other funds received or collected by the Department of Revenue under the provisions of this division shall be without delay deposited in the Treasury. (Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §31.)
Section 40-23-35 Disposition of revenues from tax. (a) Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and management of the department shall be deducted, as a first charge thereon, from the taxes collected […]
Section 40-23-36 Discounts. (a) The Governor may, by executive order, authorize the Department of Revenue to provide by proper rules and regulations for the allowance of a discount, not to exceed five percent of the first $100 of taxes levied and two percent of the taxes levied over $100 by this division and due and […]
Section 40-23-37 Agricultural machinery and equipment – Tax imposed; rate. THIS SECTION WAS AMENDED BY ACT 2022-199 IN THE 2022 REGULAR SESSION, EFFECTIVE JANUARY 1, 2023. TO SEE THE AMENDED VERSION, SEE THE VERSION LABELED PENDING. There is hereby levied, in lieu of the state sales tax levied by Section 40-23-2, a privilege or license […]
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 and the Department of Revenue in the same way, and subject to the same rules and regulations as the state sales tax is enforced as provided in this division, and […]
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 tangible property purchased in the state, with the intent that the property is to be retained […]
