Article3. Sales and Use Taxes.  


§ 11-51-200. Levy of sales tax authorized; exemption; construction.
§ 11-51-201. Applicability of provisions of state sales tax law; collection of tax on vehicles not sold through licensed Alabama dealer.
§ 11-51-202. Levy of excise or use tax authorized; levy of lodgings tax authorized.
§ 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.
§ 11-51-204. Adoption, etc., of rules and regulations as to ascertainment, etc., and levy of taxes.
§ 11-51-205. Establishment of rate of taxes; levy and assessment of taxes in lieu of license tax under Section 11-51-90; effect of pledge of proceeds of license tax under Section 11-51-90 as to levy and assessment of taxes under article.
§ 11-51-206. Levy of tax outside corporate limits.
§ 11-51-207. Collection of taxes by Department of Revenue – Generally; municipal rental tax levy.
§ 11-51-208. Collection of taxes by Department of Revenue - Reports; costs; enabling act; rules and regulations; assessment, rates of interest.
§ 11-51-209. Gross receipts tax.
§ 11-51-210. Standard singular and multiple jurisdictional tax forms - Promulgation, adoption, etc.
§ 11-51-211. Quarterly sales and use tax returns.