Article 1. Sales Tax.

Division 1. General Provisions.

§ 40-23-1. Definitions; transactions considered or not considered sales.

§ 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.

§ 40-23-4.1. 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.

§ 40-23-5. 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.

§ 40-23-7. Taxes due monthly; filing of reports; estimated payments authorized; election to file quarterly; 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.

§ 40-23-27. 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.

§ 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.

Division 2. Street and Highway Contractors.

§ 40-23-50. Tax levied; collection and enforcement.

Article 2. Use Tax.

§ 40-23-60. Definitions.

§ 40-23-61. Property taxed; persons liable.

§ 40-23-62. Exemptions.

§ 40-23-63. Agricultural machinery or equipment - Tax imposed; rate; who liable.

§ 40-23-64. Agricultural machinery or equipment - Enforcement; application of administrative provisions of article.

§ 40-23-65. Credit for sales or use tax paid to another state.

§ 40-23-66. Retail sellers to register and give information.

§ 40-23-67. Seller to collect tax; seller not to assume or absorb tax.

§ 40-23-68. Seller to file returns.

§ 40-23-74. Extension of time for making return.

§ 40-23-75. Deposit of security.

§ 40-23-77. Discount; distribution and expenditure.

§ 40-23-82. Final return of retailer selling out; purchaser to retain part of purchase money.

§ 40-23-83. Records to be kept; enforcement of article; promulgation of regulations, etc.

§ 40-23-85. Disposition of funds derived from tax.

§ 40-23-88. Penalties.

Article 3. Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, etc.

§ 40-23-100. Definitions.

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

§ 40-23-102. Excise tax levied on storage or use of automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected.

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

§ 40-23-104. Collection of taxes before registration or licensing; proof of purchase price; proof of payment of tax.

§ 40-23-105. Applicability of certain Title 40 provisions.

§ 40-23-106. Reciprocity.

§ 40-23-107. Fees.

§ 40-23-108. Disposition of funds.

§ 40-23-110. Penalty for failure to pay tax.

§ 40-23-111. Authority to adopt and enforce rules and regulations.

Article 3A. Tax on Boat Buyers.

Article 4. Violation of Tax Exempt Privilege.

§ 40-23-120. Good faith violations.

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

Article 5. Taxes on Sale of Gasoline and Motor Fuel.

§ 40-23-130. Calculation of municipal or county gross receipts tax.

Article 6. Tax on Remote Sellers.

Division 1. Application and Implementation.

§ 40-23-150. Education Trust Fund Rainy Day Account.

Division 2. Delegation to Discuss Sales and Use Tax Collection From Remote Sales.

§ 40-23-170. Legislative findings.

§ 40-23-171. Definitions.

§ 40-23-172. Delegates for participation in multistate discussions.

§ 40-23-173. Duties of delegates; agreement.

§ 40-23-174. Distribution of proceeds.

Division 3. Conditions for Remote Entity Nexus.

§ 40-23-190. Conditions for remote entity nexus.

Division 4. Alabama Streamlined Sales and Use Tax Commission.

§ 40-23-200. Definitions.

§ 40-23-201. Creation; composition; meetings.

§ 40-23-202. Duties.

§ 40-23-203. Report; implementation and administration of recommendations.

§ 40-23-204. Recommended changes in existing tax laws.

§ 40-23-205. Funding.

Article 7. School Items Annual Sales Tax Holiday.

§ 40-23-210. Definitions.

§ 40-23-211. Tax exemption on covered items.

§ 40-23-212. Rules and regulations.

§ 40-23-213. County and municipal exemptions authorized.

Article 8. Severe Weather Preparedness Tax Holiday.

§ 40-23-230. Definitions.

§ 40-23-231. Tax exemption on covered items.

§ 40-23-232. Rules and regulations.

§ 40-23-233. County and municipal exemptions authorized.

Article 9. Optional Network Election for Single Point Online Transactions.

§ 40-23-240. Development and implementation of system.

§ 40-23-241. Authorization of system; jurisdictional requirements; use by taxpayers; penalties and interest.

§ 40-23-242. State and Local Advisory Committee.

§ 40-23-243. Construction of article.