Alabama Code (Last Updated: November 28, 2014) |
Title40 REVENUE AND TAXATION. |
Chapter23. SALES AND USE TAXES. |
Article7. School Items Annual Sales Tax Holiday. |
§40-23-212. Rules and regulations.
Latest version.
-
The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the streamlined sales and use tax agreement.