45-46-242.03
Section 45-46-242.03 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax levied pursuant to this subpart, shall add
to the sales price or admission fee and collect from the purchaser or the person paying the
admission fee the amount due by the taxpayer because of the sale or admission. It shall be
unlawful for any person subject to the tax to fail or refuse to add to the sales price or
admission fee and to collect from the purchaser or person paying the admission fee the amount
required to be added to the sale or admission price. It shall be unlawful for any person subject
to the tax levied pursuant to this subpart to refund or offer to refund all or any part of
the amount collected or to absorb or advertise directly or indirectly the absorption or refund
of any portion of the tax. (Act 95-781, p. 1856, § 5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.03.htm - 1K - Match Info - Similar pages

45-46-242.23
Section 45-46-242.23 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax levied by this subpart, shall add to the sales
price or admission fee and collect from the purchaser or the person paying the admission fee
the amount due by the taxpayer because of the sale or admission. It shall be unlawful for
any person subject to the tax to fail or refuse to add to the sales price or admission fee
and to collect from the purchaser or person paying the admission fee the amount required to
be added to the sale or admission price. It shall be unlawful for any person subject to the
tax levied by this subpart to refund or offer to refund all or any part of the amount collected
or to absorb or advertise directly or indirectly the absorption or refund of any portion of
the tax. (Act 2004-287, p. 402, § 5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.23.htm - 1K - Match Info - Similar pages

45-9-245.04
Section 45-9-245.04 Addition of tax to sales price or admission fee. Each person engaging or
continuing in a business subject to the tax levied pursuant to this part, shall add to the
sales price or admission fee and collect from the purchaser or the person paying the admission
for the amount due by the taxpayer because of the sale or admission. It shall be unlawful
for any person subject to the tax to fail or refuse to add to the sales price or admission
fee and not collect from the purchaser or person paying the admission fee the amount required
to be added to the sale or admission price. It shall be unlawful for any person subject to
the tax levied pursuant to this part to refund or offer to refund all or any part of the amount
collected or to absorb or advertise directly or indirectly the absorption or refund of any
portion of the tax. (Act 2006-396, p. 1000, §5.)...
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45-11-246.03
Section 45-11-246.03 Addition of tax to sales price. Each person engaging or continuing in
a business subject to the taxes levied by this part shall add to the sales price and collect
from the purchaser the amount due by the taxpayer because of the sale or use. It shall be
unlawful for any person subjected to the tax to fail to refuse to add to the sales price and
to collect from the purchaser the amount required to be added to the sale pursuant to this
part. It shall be unlawful for any person subjected to the taxes levied by this part to refund
or offer to refund all or any part of the amount collected or to absorb or advertise directly
or indirectly the absorption or refund of any portion of the taxes. (Act 2019-170, §5.)...

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45-37-249.05
Section 45-37-249.05 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the sales taxes authorized to be levied by this part
shall add to the sales price or admission fee and collect from the purchaser or the person
paying the admission fee the amount due by the taxpayer on account of the sale or admission.
It shall be unlawful for any person subject to the sales taxes authorized to be levied by
this part to fail or refuse to add to the sales price or admission fee and not collect from
the purchaser or person paying the admission fee the amount required to be added to the sale
or admission price. It shall be unlawful for any person subject to the sales taxes authorized
to be levied by this part to refund or offer to refund all or any part of the amount collected
or to absorb or advertise directly or indirectly the absorption or refund of any portion of
such tax or taxes. The sales taxes authorized by this part shall conclusively...
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45-41-244.54
Section 45-41-244.54 Addition of tax to sales price or admission fee. Each person engaging
or continuing within the county in a business subject to the sales taxes authorized to be
levied in Section 45-41-244.51 shall add to the sales price or admission fee and collect from
the purchaser or the person paying the admission fee the amount due by the taxpayer on account
of the taxes. It shall be unlawful for any person subject to the sales taxes authorized to
be levied in Section 45-4-244.51 to fail or refuse to add to the sales price or admission
fee and to collect from the purchaser or the person paying the admission fee the amount herein
required to be so added to the sales price or admission fee and collected from the purchaser,
and it shall likewise be unlawful for any person subject to the taxes to refund or offer to
refund all or any part of the amount so collected or to absorb or advertise directly or indirectly
the absorption or refund of the taxes or any portion thereof. (Act...
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40-27-1
Section 40-27-1 Compact adopted; terms. The following Multistate Tax Compact is hereby approved,
adopted and enacted into law by the State of Alabama: Multistate Tax Compact Article I. Purposes.
The purposes of this compact are to: 1. Facilitate proper determination of state and local
tax liability of multistate taxpayers, including the equitable apportionment of tax bases
and settlement of apportionment disputes. 2. Promote uniformity or compatibility in significant
components of tax systems. 3. Facilitate taxpayer convenience and compliance in the filing
of tax returns and in other phases of tax administration. 4. Avoid duplicative taxation. Article
II. Definitions. As used in this compact: 1. "State" means a state of the United
States, the District of Columbia, the Commonwealth of Puerto Rico, or any territory or possession
of the United States. 2. "Subdivision" means any governmental unit or special district
of a state. 3. "Taxpayer" means any corporation, partnership, firm,...
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40-23-50
Section 40-23-50 Tax levied; collection and enforcement. (a) There is hereby levied, in addition
to all other taxes of every kind now imposed by law, and shall be collected, as herein provided,
a privilege or license tax against the person on account of the business activities engaged
in and in the amount to be determined by the application of rates against gross receipts,
as follows: Upon every person, firm or corporation engaged or continuing within this state
in the business of contracting to construct, reconstruct or build any public highway, road,
bridge, or street, an amount equal to five percent of the gross receipts derived from performance
of such contracts. The term "gross receipts" is herein defined to include only those
amounts derived and received by the contractor from the performance of such contracts. (b)
The proceeds of the taxes levied by this section, after deduction of the cost of administration
and collection of such taxes, shall be distributed as follows: (1)...
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28-3-74
Section 28-3-74 Distribution of net profits from proceeds of stores. (a) The net profits derived
from the proceeds of the Alabama liquor stores in each fiscal year, including all tax levied
upon the selling price of all spirituous or vinous liquors, less all cost and expense of collecting
said tax, up to and including $2,000,000, shall be paid out and applied as follows: (1) Fifty
percent shall be covered into the General Fund of the Treasury of the state; (2) Nineteen
percent shall be covered into the Treasury of the state to the credit of the State Department
of Human Resources to be used, and the same is hereby appropriated exclusively, for old age
assistance and for other purposes of the State Department of Human Resources; (3) Ten percent
shall be covered into the Treasury of the state to the credit of the wet counties of the state
and shall be divided equally among each of said counties and shall be paid to them and shall
be covered by them into their respective general funds;...
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40-21-102
Section 40-21-102 Levy of tax; sourcing of total sales price for telegraph or telephone services.
(a) There is hereby levied, in addition to all other taxes of every kind now imposed by law,
and shall be collected as herein provided, an excise tax on the storage, use, or other consumption
of electricity, domestic water, and natural gas in the State of Alabama. The amount of the
tax shall be determined by the application of rates against the sales price of such services
in the State of Alabama. The tax shall be computed monthly in accordance with the following
table: If the total sales price of the utility services furnished by a utility and stored,
used, or otherwise consumed by a person in one month is: The tax with respect to the utility
service is: Not over $40,000.00 4% of the sales price Over $40,000.00 but not over $60,000.00
$1,600.00 plus 3% of excess over $40,000.00 Over $60,000.00 $2,200.00 plus 2% of excess over
$60,000.00 (b) There is hereby levied an excise tax on the...
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