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40-23-171
Section 40-23-171 Definitions. As used in this division, the following terms shall have the
following meanings: (1) AGREEMENT. An interstate agreement for simplification and uniformity
of taxation among member states in order to reduce the burden of tax compliance for sellers
and for all types of commerce and to provide a means by which sales and use taxes may be collected
from remote sellers. (2) REMOTE SELLER. An individual, trust, estate, fiduciary, partnership,
limited liability company, limited liability partnership, corporation, or other similar legal
entity that sells tangible personal property or a service, but does not have nexus in this
state. (3) SALES AND USE TAXES. Sales and use taxes and gross receipts taxes in the nature
of a sales tax imposed pursuant to Alabama law. (4) STATE. A state of the United States and
the District of Columbia. (Act 2002-418, p. 1068, ยง2.)...
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40-23-191
Section 40-23-191 Short title; definitions. (a) This part shall be titled The Simplified Seller
Use Tax Remittance Act. (b) For the purpose of this part, the following terms shall have the
respective meanings ascribed to them in this section: (1) DEPARTMENT. The Alabama Department
of Revenue. (2) ELIGIBLE SELLER. A seller that sells tangible personal property or a service,
but does not have a physical presence in this state or is not otherwise required to collect
and remit state and local sales or use tax for sales delivered into the state. The seller
shall remain eligible for participation in the Simplified Use Tax Remittance Program unless
the seller establishes a presence through a physical business address for the purpose of making
in-state retail sales within the State of Alabama or becomes otherwise required to collect
and remit sales or use tax pursuant to Section 40-23-190 through an affiliate making retail
sales at a physical business address in Alabama. The term also includes...
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40-23-260
Section 40-23-260 Program established; definitions; informational reports; Wholesale and Distributor
Reporting Advisory Group. (a) This article shall establish the Wholesale to Retail Accountability
Program or "WRAP". (b) For the purpose of this article, the following words shall
have the following meanings: (1) DEPARTMENT. The State Department of Revenue. (2) LICENSED
BEER OR WINE DISTRIBUTOR. A distributor, as licensed by the Alabama Alcoholic Beverage Control
Board, selling or distributing beer or wine in this state. (3) PERSON. Any individual, firm,
partnership, association, corporation, limited liability company, receiver, trustee, or any
other entity. (4) RETAILER. A person or group of persons that have a relationship with each
other as defined in Section 267(b) of the federal Internal Revenue Code whose primary business
is the sale of tangible personal property at retail, including supporting operations such
as warehousing, shipping, and storage of product, and who holds a...
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40-23-199.2
Section 40-23-199.2 Marketplace facilitators. (a) For the purpose of this Act 2018-539, the
following terms shall have the respective meanings ascribed to them: (1) DEPARTMENT. The Alabama
Department of Revenue. (2) MARKETPLACE FACILITATOR. A person that contracts with marketplace
sellers to facilitate for a consideration, regardless of whether deducted as fees from the
transaction, the sale of the marketplace seller's products through a physical or electronic
marketplace operated by a person, and engages: a. Either directly or indirectly, through one
or more affiliated persons in any of the following: 1. Transmitting or otherwise communicating
the offer or acceptance between the purchaser and marketplace seller; 2. Owning or operating
the infrastructure, electronic or physical, or technology that brings purchasers and marketplace
sellers together; 3. Providing a virtual currency that purchasers are allowed or required
to use to purchase products from the marketplace seller; or 4....
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13A-12-3.1
Section 13A-12-3.1 Definitions. For purposes of this article, the following terms shall have
the following meanings: (1) ALTERNATIVE NICOTINE PRODUCT. The same meaning as in Section 28-11-2.
(2) BOARD. The same meaning as in Section 28-11-2. (3) BRAND STYLE. A variety of cigarettes
distinguished by the tobacco used, tar and nicotine content, flavoring used, size of cigarette,
filtration on the cigarette, or packaging. (4) CLEAR AND CONSPICUOUS STATEMENT. A statement
that is of sufficient type size to be clearly readable by the recipient of the communication.
(5) COMMISSIONER. The Commissioner of the Alabama Department of Revenue. (6) CONSUMER. An
individual who acquires or seeks to acquire cigarettes, or any one or more articles taxed
herein, for personal use. (7) DELIVERY SALE. Any sale of cigarettes to a consumer within this
state, regardless of whether the seller is located in this state, where either of the following
is true: a. The purchaser submits the order for such sale by...
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40-9B-3
Section 40-9B-3 Definitions. (a) For purposes of this chapter, the following words and phrases
mean: (1) ABATE, ABATEMENT. A reduction or elimination of a taxpayer's liability for tax or
payments required to be made in lieu thereof. An abatement of transaction taxes imposed under
Chapter 23 of this title, or payments required to be made in lieu thereof, shall relieve the
seller from the obligation to collect and pay over the transaction tax as if the sale were
to a person exempt, to the extent of the abatement, from the transaction tax. (2) ALTERNATIVE
ENERGY RESOURCES. The definition given in Section 40-18-1. (3) CONSTRUCTION RELATED TRANSACTION
TAXES. The transaction taxes imposed by Chapter 23 of this title, or payments required to
be made in lieu thereof, on tangible personal property and taxable services incorporated into
an industrial development property, the cost of which may be added to capital account with
respect to the property, determined without regard to any rule which...
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40-29-22
Section 40-29-22 Lien for taxes - Validity and priority against certain persons. (a) Purchasers,
holders of security interests, mechanic's lienors, and judgment lien creditors. The lien imposed
by Section 40-29-20 shall not be valid as against any purchaser, holder of a security interest,
mechanic's lienor, or judgment lien creditor until notice thereof which meets the requirements
of subsection (f) has been filed by the Commissioner of Revenue or his delegate, and shall
not be perfected as against any purchaser, holder of a security interest, mechanic's lienor,
or judgment lien creditor until the date such notice is filed. (b) Protection for certain
interest even though notice filed. Even though notice of a lien imposed by Section 40-29-20
has been filed, such lien shall not be valid: (1) SECURITIES. With respect to a security (as
defined in subsection (g)(4)): a. As against a purchaser of such security who at the time
of purchase did not have actual notice or knowledge of the...
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27-17A-2
Section 27-17A-2 Definitions. As used in this chapter, the following terms shall have the following
meanings: (1) ALTERNATIVE CONTAINER. A nonmetal receptacle or enclosure, without ornamentation
or a fixed interior lining, which is designed for the encasement of human remains and which
is made of cardboard, pressed-wood, composition materials (with or without an outside covering),
or pouches of canvas or other materials. (2) ARRANGEMENT CONFERENCE. The meeting occurring
either at need or preneed between the seller and the purchaser during which funeral or cemetery
merchandise and services are discussed. (3) ARRANGEMENT CONFERENCE FEE. The charge to the
purchaser in conjunction with the arrangement conference. (4) AT NEED. At the time of death,
or immediately following death. (5) AUTHORIZING AGENT. One who is lawfully authorized to control
the final disposition of human remains. (6) BELOW-GROUND CRYPT. A preplaced enclosed chamber,
which is usually constructed of reinforced concrete,...
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45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability
of state sales tax statutes; disposition of funds. (a) The following words, terms, and phrases
where used in this section shall have the following respective meanings except where the context
clearly indicates a different meaning: (1) "County" means Bullock County in the
State of Alabama. (2) "Commissioner" means the Commissioner of Revenue of the state.
(3) "State Department of Revenue" means the Department of Revenue of the state.
(4) "State" means the State of Alabama. (5) "State sales tax statutes"
means Division 1 of Article 1 of Chapter 23 of Title 40, as amended, including all other statutes
of the state which expressly set forth any exemptions from the computation of the taxes levied
in Division 1 and all other statutes which expressly apply to, or purport to affect, the administration
of Division 1 and the incidence and collection of the taxes imposed therein. (6) "State
sales...
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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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