Ala. Code § 45-56-242

As used in this subpart, state sales and use tax means the tax imposed by the state sales and use tax statutes, including, but not limited to, Sections 40–23–1, 40–23–2, 40–23–3, 40–23–4, 40–23–60, 40–23–61, 40–23–62, and 40–23–63.