Division

General Provisions

Ala. Code § 40-23-1— Definitions; Transactions Considered or Not Considered Sales.
Ala. Code § 40-23-1.1— Limitations on the Extension, Expansion, or Modification of Exemptions; Rulemaking Authority.
Ala. Code § 40-23-2— Tax Levied on Gross Receipts; Certain Sales Exempt; Disposition of Funds.
Ala. Code § 40-23-2.1— Only One Municipal or County Sales, Etc., Tax Collected on Same Sale; Payment to Improper Locality.
Ala. Code § 40-23-3— Exclusion of Certain Municipal Privilege License Taxes.
Ala. Code § 40-23-4— Exemptions.
Ala. Code § 40-23-4.01— Exemption or Rescission of County or Municipal Sales and Use Tax.
Ala. Code § 40-23-4.1— Certain Drugs Exempt.
Ala. Code § 40-23-4.2— Food Stamp Purchases Exempt.
Ala. Code § 40-23-4.3— Exemption Form for Certain Agricultural Purposes.
Ala. Code § 40-23-4.4— Exemption Form for Equipment for Certain Commercial Fishing Vessels.
Ala. Code § 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.
Ala. Code § 40-23-4.6— Exemption for Agricultural Fencing Materials.
Ala. Code § 40-23-4.7— Exemption for Honeybees, Honeybee Inputs, and Honeybee Byproducts.
Ala. Code § 40-23-4.8— Exemption for Sale of Certain Aircraft Replacement Parts, Components, Etc.
Ala. Code § 40-23-4.9— Exemption for Sale of Certain Aircraft.
Ala. Code § 40-23-4.10— Exemption for Sale of Certain Baby Supplies, Baby Formula, Maternity Clothing, and Menstrual Hygiene Products.
Ala. Code § 40-23-5— Certain Organizations and Vendors Exempt from Payment of State, County, and Municipal Sales and Use Taxes.
Ala. Code § 40-23-6— License Required to Engage in Business; One-Time Surety Bond.
Ala. Code § 40-23-6.1— Reasonable Cause for Suspension, Revocation, Etc., of License.
Ala. Code § 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.
Ala. Code § 40-23-8— Cash Sales and Credit Collections to Be Reported.
Ala. Code § 40-23-9— Records to Be Kept.
Ala. Code § 40-23-10— Reports Under Oath.
Ala. Code § 40-23-11— Penalty for Failure to Make Reports or Keep Records.
Ala. Code § 40-23-12— Penalty for Willful Refusal to Make Reports or Permit Examination of Records.
Ala. Code § 40-23-24— Itinerant Vendors to File Bond.
Ala. Code § 40-23-25— Person Selling Out or Quitting Business to File Return; Part of Purchase Money to Be Withheld.
Ala. Code § 40-23-26— Tax to Be Added to Purchase Price; Refund Unlawful; Tax a Direct Tax on Retail Consumer.
Ala. Code § 40-23-26.2
Ala. Code § 40-23-27— Violator May Be Restrained from Continuing in Business.
Ala. Code § 40-23-28— Sales Tax an Additional Tax.
Ala. Code § 40-23-30— Administration and Enforcement of Division; Appointment, Etc., of Agents, Etc.
Ala. Code § 40-23-31— Department to Make Rules and Regulations.
Ala. Code § 40-23-34— Proceeds of Tax to Be Deposited in Treasury.
Ala. Code § 40-23-35— (Amended by 2026-392, 2026-514, Effective 9/1/26, and 2026-573, Effective 6/1/26) Disposition of Revenues from Tax.
Ala. Code § 40-23-36— Discounts.
Ala. Code § 40-23-37— Agricultural Machinery and Equipment - Tax Imposed; Rate.
Ala. Code § 40-23-38— Agricultural Machinery and Equipment - Enforcement; Application of Administrative Provisions of This Division.
Ala. Code § 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.
Ala. Code § 40-23-40— Levy of Sales and Use Tax on Food by Counties and Municipalities.