45-24-243.04
Section 45-24-243.04 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax 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 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 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 96-623, p. 992, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-24-243.04.htm - 1K - Match Info - Similar pages

45-21-242.03
Section 45-21-242.03 Violations. It shall be unlawful for any dealer, storer, or distributor
to fail or refuse to add to the sales price and collect from the purchaser the amount of the
tax provided for by this part. Any person, firm, corporation, club, or association violating
any of the provisions of this part, shall be guilty of a violation, and upon conviction shall
be fined not more than one hundred dollars ($100) or imprisoned in the county jail for not
more than 60 days, or by both fine and imprisonment. Each act in violation shall constitute
a separate offense. (Act 96-604, p. 947, §4.)...
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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.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-9-245.04.htm - 1K - Match Info - Similar pages

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.)...

alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-246.03.htm - 1K - Match Info - Similar pages

45-11-247.03
Section 45-11-247.03 THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER IN THE 2019 REGULAR
SESSION, EFFECTIVE MAY 14, 2019. THIS IS NOT IN THE CURRENT CODE SUPPLEMENT. Each person engaging
or continuing in a business subject to the tax 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 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 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 96-631, p. 1003, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-247.03.htm - 1K - Match Info - Similar pages

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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-37-249.05.htm - 1K - Match Info - Similar pages

45-20-242.55
Section 45-20-242.55 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Covington County in a business subject to the taxes levied pursuant to
Section 45-20-242.51 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;
and every registered seller shall likewise add to the sales price and collect from the purchaser
the amount of any tax which such registered seller is required to collect. It shall be unlawful
for any person subject to the tax levied 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 herein
required to be so added to the sales or admission price and collected from the purchaser,
and it shall likewise be unlawful for any person subject to the tax to refund or offer to
refund all or any part of the amount so collected or to absorb...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.55.htm - 1K - Match Info - Similar pages

45-22-243.63
Section 45-22-243.63 Sales tax to be added to sales price or admission fee. Each person engaging
or continuing within Cullman County in a business subject to the taxes levied in Section 45-22-243.60
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; and every
registered seller shall likewise add to the sales price and collect from the purchaser the
amount of any tax which such registered seller is required to collect. It shall be unlawful
for any person subject to the tax levied 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 herein
required to be so added to the sales or admission price and collected from the purchaser,
and it shall likewise be unlawful for any person subject to the tax to refund or offer to
refund all or any part of the amount so collected or to absorb or...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.63.htm - 1K - Match Info - Similar pages

45-43-246.05
Section 45-43-246.05 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Lowndes County in a business subject to the taxes levied pursuant to
Section 45-43-246.01 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;
and every registered seller shall likewise add to the sales price and collect from the purchaser
the amount of any tax which such registered seller is required to collect. It shall be unlawful
for any person subject to the tax levied 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 herein
required to be so added to the sales or admission price and collected from the purchaser,
and it shall likewise be unlawful for any person subject to the tax to refund or offer to
refund all or any part of the amount so collected or to absorb...
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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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