45-19-243.03
Section 45-19-243.03 Monthly report. The tax levied by this part shall be collected by the
State Department of Revenue at the same time and in the same manner as state sales and use
taxes are collected. On or prior to the date the tax is due, each person subject to the tax
shall file with the department a report in the form prescribed by the department. The report
shall set forth, with respect to all sales and business transactions that are required to
be used as a measure of the tax levied, a correct statement of the gross proceeds of all the
sales and gross receipts of all business transactions. The report shall also include items
of information pertinent to the tax as the department may require. Any person subject to the
tax levied by this part may defer reporting credit sales until after their collection, and
in the event the person defers reporting them, the person shall thereafter include in each
monthly report all credit collections made during the preceding month, and shall pay...
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45-21-242.12
Section 45-21-242.12 Paralleling privilege license tax. (a) The county commission is authorized
to levy and impose as provided for in this part, in addition to all other taxes, including
municipal gross receipts license taxes now imposed by law, a special county privilege license
tax paralleling the state sales and use tax, such privilege license tax to be determined by
the application of rates against gross sales or gross receipts, as the case may be. The rate
of such tax shall be one percent. (b) There are exempted, however, from the provisions of
this subsection and from the computation of the amount of the additional tax imposed in this
subsection, the gross receipts of any business and the gross proceeds of all sales which are
presently exempted under the state sales and use tax statutes from the computation of the
amount of tax. (Act 96-604, p. 947, §13.)...
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45-22-243.90
Section 45-22-243.90 Definitions. (a) The following words, terms, and phrases where used in
this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) CITY OF CULLMAN. The City of Cullman in the county. (2)
COMMISSIONER. The Commissioner of Revenue of the State. (3) COUNTY. Cullman County in the
State of Alabama. (4) COUNTY TREASURER. The county treasurer of the county or other officer
or entity at the time that exercises the functions of treasurer of the county. (5) FISCAL
YEAR. The period commencing on October 1 of each calendar year and ending on September 30
of the next succeeding calendar year. (6) HIGHWAY DIRECTOR. The Director of Transportation.
(7) MONTH. A calendar month. (8) MUNICIPALITIES OTHER THAN THE CITY OF CULLMAN. As of any
particular time, each incorporated municipality in the county other than the City of Cullman
which at the time exists in the county and which shall have been incorporated prior to...

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45-22-243
Section 45-22-243 Definitions. (a) The following words, terms, and phrases where used in this
subpart shall have the following respective meanings except where the context clearly indicates
a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state. (2) COUNTY.
Cullman County in the State of Alabama. (3) FISCAL YEAR. The period commencing on October
1 of each calendar year and ending on September 30 of the next succeeding calendar year. (4)
MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending on the last
day of each March, June, September, and December. (6) REGISTERED SELLER. The person registered
with the State Department of Revenue pursuant to the state use tax statutes or licensed under
the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT OF REVENUE.
The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes imposed by the
state sale tax statutes. (10) STATE SALES TAX STATUTES....
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45-40-245.30
Section 45-40-245.30 Definitions. (a) The following words, terms, and phrases where used in
this subpart shall have the following respective meanings except where the context clearly
indicates a different meaning: (1) COMMISSIONER. The Commissioner of Revenue of the state.
(2) COUNTY. Lawrence County in the State of Alabama. (3) FISCAL YEAR. The period commencing
on October 1 of each calendar year and ending on September 30 of the next succeeding calendar
year. (4) MONTH. A calendar month. (5) QUARTERLY PERIOD. The period of three months ending
on the last day of each March, June, September, and December. (6) REGISTERED SELLER. The person
registered with the state Department of Revenue pursuant to the state use tax statutes or
licensed under the state sales tax statutes. (7) STATE. The State of Alabama. (8) STATE DEPARTMENT
OF REVENUE. The Department of Revenue of the state. (9) STATE SALES TAX. The tax or taxes
imposed by the state sales tax statutes. (10) STATE SALES TAX STATUTES....
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45-5-246.04
Section 45-5-246.04 Addition of tax to sales or use price; absorption or refund of tax prohibited.
Each person engaging or continuing in a business subject to the tax authorized by this part,
and each casual sale, storage, use, or other consumption (sales or use) in this state that
is subject to tax, shall add the sales or use price and collect from the purchaser the amount
due by the taxpayer because of such sale or use. It shall be unlawful for any person subject
to the tax to fail to refuse to add the sales or use price and to collect the tax from the
purchaser. It shall be unlawful for any person subject to the sales or use tax 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 2016-196, §5.)...

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45-21-242.14
Section 45-21-242.14 Payment of taxes herein levied; reports by taxpayers. All taxes levied
in this part shall be paid to and collected by the State Department of Revenue at the same
time and in the same manner as state sales and use taxes are paid. On or prior to the due
dates of the tax herein levied each person subject to such tax shall file with the State Department
of Revenue a report or return in such form as may be prescribed by the department, setting
forth, with respect to all sales and business transactions that are required to be used as
a measure of the tax levied, a correct statement of the gross proceeds of all such sales and
gross receipts of all such business transactions. Such report shall also include such other
items of information pertinent to the tax and the amount thereof as the State Department of
Revenue may require. Any person subject to the tax levied may defer reporting credit sales
until after their collection, and in the event such person so defers...
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45-24-243.03
Section 45-24-243.03 Monthly report. The tax levied by this part may be collected by the State
Department of Revenue, or a private firm under contract with the county commission, at the
same time and in the same manner as state sales and use taxes are collected. On or prior to
the date the tax is due, each person subject to the tax shall file with the collection agency
a report in the form prescribed by the collection agency. The report shall set forth, with
respect to all sales and business transactions that are required to be used as a measure of
the tax levied, a correct statement of the gross proceeds of all the sales and gross receipts
of all business transactions. The report shall also include items of information pertinent
to the tax as the collection agency may require. Any person subject to the tax levied by this
part may defer reporting credit sales until after their collection, and in the event the person
defers reporting them, the person shall thereafter include in each...
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45-6-246.04
Section 45-6-246.04 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2017 REGULAR
SESSION, EFFECTIVE APRIL 26, 2016. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Each person
engaging or continuing in a business subject to the tax authorized by this part, and each
casual sale, storage, use, or other consumption (sales or use) in this state that is subject
to tax, shall add the sales or use price and collect from the purchaser the amount due by
the taxpayer because of such sale or use. It shall be unlawful for any person subject to the
tax to fail to refuse to add the sales or use price and to collect the tax from the purchaser.
It shall be unlawful for any person subject to the sales or use tax 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 2016-196, §5.)...
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41-4-116
Section 41-4-116 Taxation on sales and leases of tangible personal property to state agency.
(a) For the purpose of this division, the following terms shall have the respective meanings
ascribed by this section: (1) AFFILIATE. A related party as defined in subsection (b) of Section
40-23-190 as that provision exists on January 1, 2004. (2) STATE DEPARTMENT or AGENCY. Every
state office, department, division, bureau, board, or commission of the State of Alabama.
(b) A state department or agency may not contract for the purchase or lease of tangible personal
property from a vendor, contractor, or an affiliate of a vendor or contractor, unless that
vendor, contractor, and all of its affiliates that make sales for delivery into Alabama or
leases for use in Alabama are properly registered, collecting, and remitting Alabama, state,
and local sales, use, and lease tax, as provided for by Chapter 12, Article 4, and Chapter
23, Articles 1 and 2 of Title 40 or by any local act or ordinance. (c)...
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