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us-al/statute/title-40/chapter-23/article-1/division-1 — General Provisions · Axiom
Axiom
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Alabama
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Statutes
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Title 40
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§ chapter-23
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(article-1)
General Provisions
42 sections
40-23-1
Definitions; Transactions Considered or Not Considered Sales
40-23-1.1
Limitations on the Extension, Expansion, or Modification of Exemptions; Rulemaking Authority
40-23-2
Tax Levied on Gross Receipts; Certain Sales Exempt; Disposition of Funds
40-23-2.1
Only One Municipal or County Sales, Etc., Tax Collected on Same Sale; Payment to Improper Locality
40-23-3
Exclusion of Certain Municipal Privilege License Taxes
40-23-4
Exemptions
40-23-4.01
Exemption or Rescission of County or Municipal Sales and Use Tax
40-23-4.1
Certain Drugs Exempt
40-23-4.2
Food Stamp Purchases Exempt
40-23-4.3
Exemption Form for Certain Agricultural Purposes
40-23-4.4
Exemption Form for Equipment for Certain Commercial Fishing Vessels
40-23-4.5
Products Processed or Produced Under Chapter 2A of Title 20 Excluded from the Producer Value Added Sales and Use Tax Exemption
40-23-4.6
Exemption for Agricultural Fencing Materials
40-23-4.7
Exemption for Honeybees, Honeybee Inputs, and Honeybee Byproducts
40-23-4.8
Exemption for Sale of Certain Aircraft Replacement Parts, Components, Etc
40-23-4.9
Exemption for Sale of Certain Aircraft
40-23-4.10
Exemption for Sale of Certain Baby Supplies, Baby Formula, Maternity Clothing, and Menstrual Hygiene Products
40-23-5
Certain Organizations and Vendors Exempt from Payment of State, County, and Municipal Sales and Use Taxes
40-23-6
License Required to Engage in Business; One-Time Surety Bond
40-23-6.1
Reasonable Cause for Suspension, Revocation, Etc., of License
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
40-23-8
Cash Sales and Credit Collections to Be Reported
40-23-9
Records to Be Kept
40-23-10
Reports Under Oath
40-23-11
Penalty for Failure to Make Reports or Keep Records
40-23-12
Penalty for Willful Refusal to Make Reports or Permit Examination of Records
40-23-24
Itinerant Vendors to File Bond
40-23-25
Person Selling Out or Quitting Business to File Return; Part of Purchase Money to Be Withheld
40-23-26
Tax to Be Added to Purchase Price; Refund Unlawful; Tax a Direct Tax on Retail Consumer
40-23-26.1
Amounts of In-Person Cash Transactions to Be Rounded to the Nearest Five Cents
40-23-26.2
Credit Card Transaction Fees Excluded from Calculation of Sales and Use Taxes
40-23-27
Violator May Be Restrained from Continuing in Business
40-23-28
Sales Tax an Additional Tax
40-23-30
Administration and Enforcement of Division; Appointment, Etc., of Agents, Etc
40-23-31
Department to Make Rules and Regulations
40-23-34
Proceeds of Tax to Be Deposited in Treasury
40-23-35
Disposition of Revenues from Tax. (Effective September 1, 2026)
40-23-36
Discounts
40-23-37
Agricultural Machinery and Equipment - Tax Imposed; Rate
40-23-38
Agricultural Machinery and Equipment - Enforcement; Application of Administrative Provisions of This Division
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
40-23-40
Levy of Sales and Use Tax on Food by Counties and Municipalities
