40-23-8
Section 40-23-8 Cash sales and credit collections to be reported. Any person taxable under
this division, having cash and credit sales, may report such cash sales, and the taxpayer
shall thereafter include in each monthly report all credit collections made during the month
preceding, and shall pay the taxes due thereon at the time of filing such report, but in no
event shall the gross proceeds of credit sales be included in the measure of the tax to be
paid until collections of such credit sales shall have been made. (Acts 1959, 2nd Ex. Sess.,
No. 100, p. 298, §6.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-8.htm - 878 bytes - Match Info - Similar pages

40-23-68
Section 40-23-68 Seller to file returns. (a) Except as otherwise provided in subsection (f),
the tax imposed by this article shall be due and payable to the department monthly on or before
the 20th day of the month next succeeding each month during which the storage, use, or other
consumption of tangible personal property became taxable hereunder. (b) Every seller or person
engaged in making retail sales of tangible personal property for storage, use, or other consumption
in this state, who alternatively: (1) Maintains, occupies, or uses, permanently or temporarily,
directly or indirectly, or through a subsidiary, or agent by whatever name called, an office,
place of distribution, sales, or sample room or place, warehouse or storage place, or other
place of business; (2) Qualifies to do business or registers with the state to collect the
tax levied by this chapter; (3) Employs or retains under contract any representative, agent,
salesman, canvasser, solicitor, or installer operating in...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-68.htm - 9K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages

45-9-243.40
Section 45-9-243.40 Privilege or license tax. (a) The following words, terms, and phrases,
when used in this section, shall have the meanings ascribed to them in this subsection, except
where the context clearly indicates a different meaning: (1) PERSON. Any natural person, firm,
partnership, association, corporation, receiver, trust, estate, or other entity, or any other
group or combination of any thereof acting as a unit. (2) COUNTY. Chambers County, Alabama.
(3) BUSINESS. All activities engaged in, or caused to be engaged in, by any person with the
object of gain, profit, benefit, or advantage, either direct or indirect to such person. (4)
GROSS PROCEEDS. The value proceeding or accruing from the leasing or rental of tangible personal
property, without any deduction on account of the cost of the property so leased or rented,
the cost of materials used, labor, or service cost, interest paid or any other expenses whatsoever,
and without any deduction on account of loss and shall also...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-243.40.htm - 13K - Match Info - Similar pages

40-26-4
Section 40-26-4 Cash and credit businesses. Any person, firm or corporation taxable under this
chapter having a cash and credit business may report such cash business and the taxpayer shall
thereafter include in each monthly report all credit collections made during the month preceding
and shall pay the taxes due thereon at the time of filing such report, but in no event shall
the gross proceeds of such credit business be included in the measure of the tax to be paid
until collections of such credit business shall have been made. (Acts 1955, No. 248, p. 586,
§3.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-26-4.htm - 876 bytes - Match Info - Similar pages

45-22-242.03
Section 45-22-242.03 Cash and credit business. Any person, firm, or corporation taxable under
this part having a cash and credit business may report such cash business, and the taxpayer
shall thereafter include in each monthly report all credit collections made during the month
preceding and shall pay the taxes due thereon at the time of filing such report, but in no
event shall the gross proceeds of such credit business be included in the measure of the tax
to be paid until collections of such credit business shall have been made. (Acts 1973, No.
161, p. 202, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-242.03.htm - 882 bytes - Match Info - Similar pages

45-3A-51.03
Section 45-3A-51.03 Cash and credit businesses. Any person, firm, or corporation taxable under
this part having a cash and credit business may report such cash business, and the taxpayer
shall thereafter include in each monthly report all credit collections made during the month
preceding and shall pay the taxes due thereon at the time of filing such report, but in no
event shall the gross proceeds of such credit business be included in the measure of the tax
to be paid until collections of such credit business shall have been made. (Act 96-620, p.
986, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-3A-51.03.htm - 874 bytes - Match Info - Similar pages

45-18-242.03
Section 45-18-242.03 Monthly reports of cash and credit businesses. Any person, corporation,
partnership, firm, limited liability company, association, proprietorship, or other entity
taxable under this part having a cash and credit business may report such cash business, and
the taxpayer shall thereafter include in each monthly report all credit collections made during
the preceding month and shall pay the taxes due thereon at the time of filing such report,
but in no event shall the gross proceeds of such credit business be included in the measure
of tax to be paid until collections of such credit business shall have been made. (Act 98-657,
p. 1440, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-242.03.htm - 976 bytes - Match Info - Similar pages

45-40-244.03
Section 45-40-244.03 Cash and credit business. Any person, corporation, partnership, firm,
limited liability company, association, proprietorship, or other entity taxable under this
part having a cash and credit business may report such cash business and the taxpayer shall
thereafter include in each monthly report all credit collections made during the preceding
month and shall pay the taxes due thereon at the time of filing such report, but in no event
shall the gross proceeds of such credit business be included in the measure of tax to be paid
until collections of such credit business shall have been made. (Act 2001-561, p. 1130, §4.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-244.03.htm - 955 bytes - Match Info - Similar pages

45-8-241.23
Section 45-8-241.23 Monthly reports of cash and credit businesses. Any person, firm, or corporation
taxable under this subpart having a cash and credit business may report such cash business,
and the taxpayer shall thereafter include in each monthly report all credit collections made
during the month preceding and shall pay the taxes due thereon at the time of filing such
report, but in no event shall the gross proceeds of such credit business be included in the
measure of the tax to be paid until collections of such credit business shall have been made.
(Acts 1978, No. 73, p. 1759, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-8-241.23.htm - 904 bytes - Match Info - Similar pages