Alabama Sales Tax Statutes

Sales and Use Tax

SECTION 45-7-241 Levy of tax; disposition of funds; construction with state sales tax statutes.

SECTION 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability of state sales tax statutes; disposition of funds.

SECTION 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition of funds; enforcement.

SECTION 45-56-242.26 Payment, assessment, and collection of state sales tax; record keeping.

SECTION 45-2-244.076 Application of state sales tax statutes.

SECTION 45-35-244.05 Collection of sales taxes and use taxes.

SECTION 45-37-249.09 Jefferson County 2015 Sales Tax Fund.

SECTION 45-56-242.55 Payment, assessment, and collection of state sales tax; record keeping.

SECTION 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected.

SECTION 45-10-244.36 Applicability of state sales tax statutes.

SECTION 45-2-244.106 Application of state sales tax statutes.

SECTION 45-2-244.106 Application of state sales tax statutes.

SECTION 45-3-84.65 Ad valorem and sales taxes - Certificate of assessment; valuation; disposition of funds.

SECTION 45-2-244.102 Levy of additional sales tax paralleling state sales tax; exemptions.

SECTION 45-35-244.02 Provisions of states sales tax statutes applicable.

SECTION 45-55-243.04 Payment of sales taxes; reports.

SECTION 40-9-27 Prescriptions for vitamins and supplements exempt from sales taxes.

SECTION 11-49B-22 Taxes; exemptions; reporting credit sales; lien security; state sales tax provisions applicable; charge for collecting tax; voting.

SECTION 40-11-5 Taxes on dog race tracks; not retroactive; validity of prior exemptions; sales tax exemption for admission and handle.

SECTION 40-12-143 Pistols, revolvers, bowie and dirk knives, etc.; gun and knife shows.

SECTION 11-51-211 Quarterly sales and use tax returns. 

SECTION 11-51-209 Gross receipts tax.

SECTION 45-11-245.02 Authorization of levy of sales tax.

SECTION 45-11-245.04 Sales tax to be added to sales price

SECTION 45-22-243.91 Levy of sales tax.

SECTION 45-50-245.01 Authorization of levy of sales tax.

SECTION 11-51-203 Applicability of provisions of state excise or use tax law; collection of tax on vehicles sold by dealers not licensed in Alabama or by licensed dealers who fail to collect sales taxes; fees.

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.

SECTION 40-23-121 Authorization to collect or recover sales taxes due on illegal purchases.

SECTION 8-17-215 Effect of article on state, county, and municipal license requirements; requirement of proof of current and valid sales tax number.

SECTION 45-3-84.64 Ad valorem and sales taxes - Collection.

SECTION 45-37-248 Sales tax abatements.

SECTION 45-8-245 Sales tax on spirituous and vinous liquors.

SECTION 45-41-244.62 Sales tax on certain automotive vehicles, truck trailers, etc.

SECTION 45-48-242.01 Sales tax on wholesale and retail price of spirituous or vinous liquors.

SECTION 40-18-474 Tourism Project Sales Tax Incentive Fund.

SECTION 40-18-511 One-time refundable income tax credit for partial offset of sales tax paid on groceries.

SECTION 45-55-243.02 Applicability of state sales tax statutes.

SECTION 11-51-201 Applicability of provisions of state sales tax law; collection of tax on vehicles not sold through licensed Alabama dealer.

SECTION 40-23-28 Sales tax an additional tax.

SECTION 40-23-103 Sales tax levied on sale price less credit for trade-in.

SECTION 45-10-244.34 Sales tax to be added to sales price or admission fee.

SECTION 45-9A-52 Public utilities sales tax distribution by Lanett and Valley.

SECTION 45-9-245.06 Application of state sales tax statutes.

SECTION 45-22-243.63 Sales tax to be added to sales price or admission fee.

SECTION 45-22-243.94 Sales tax to be added to sales price or admission fee.

SECTION 45-49A-30 Distribution of additional state sales tax revenues on alcoholic beverages.

SECTION 45-54-242 Authorization of levy of sales tax.

SECTION 45-54-242.20 Authorization of levy of sales tax.

SECTION 45-55-243.01 Levy of sales tax.