Alabama
Sales Tax Statutes
Full text of the Alabama Code sections most frequently cited in sales and use tax audits — Title 40 (Revenue & Taxation) and Title 11 (Counties & Municipal Corporations).
31 statutes indexed
- § 11.51.201Applicability of provisions of state sales tax law; collection of tax on vehicles not sold through licensed Alabama dealer.
- § 11.51.203
- § 11.51.209Gross receipts tax.
- § 11.51.211Quarterly sales and use tax returns.
- § 40.12.143Pistols, revolvers, bowie and dirk knives, etc.; gun and knife shows.
- § 40.18.474Tourism Project Sales Tax Incentive Fund.
- § 40.18.511One-time refundable income tax credit for partial offset of sales tax paid on groceries.
- § 40.23.103Sales tax levied on sale price less credit for trade-in.
- § 40.23.121Authorization to collect or recover sales taxes due on illegal purchases.
- § 40.23.28Sales tax an additional tax.
- § 40.23.39Refund 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.
- § 45.10.244.34Sales tax to be added to sales price or admission fee.
- § 45.11.245.02Authorization of levy of sales tax.
- § 45.11.245.04Sales tax to be added to sales price.
- § 45.22.243.63Sales tax to be added to sales price or admission fee.
- § 45.22.243.91Levy of sales tax.
- § 45.22.243.94Sales tax to be added to sales price or admission fee.
- § 45.3.84.64Ad valorem and sales taxes - Collection.
- § 45.37.248Sales tax abatements.
- § 45.41.244.62Sales tax on certain automotive vehicles, truck trailers, etc.
- § 45.48.242.01Sales tax on wholesale and retail price of spirituous or vinous liquors.
- § 45.49a.30A-30 Distribution of additional state sales tax revenues on alcoholic beverages.
- § 45.50.245.01Authorization of levy of sales tax.
- § 45.54.242Authorization of levy of sales tax.
- § 45.54.242.20Authorization of levy of sales tax.
- § 45.55.243.01Levy of sales tax.
- § 45.55.243.02Applicability of state sales tax statutes.
- § 45.8.245Sales tax on spirituous and vinous liquors.
- § 45.9.245.06Application of state sales tax statutes.
- § 45.9a.52A-52 Public utilities sales tax distribution by Lanett and Valley.
- § 8.17.215Effect of article on state, county, and municipal license requirements; requirement of proof of current and valid sales tax number.