45-7-241
last of each March, June, September, and December. (6) "Registered Seller" means
the person registered with the State Department of Revenue pursuant to the state use tax statutes
or licenses under the state sales tax statutes. (7) "State" means the State of Alabama.
(8) "State Department of Revenue" means the Department of Revenue of the State.
(9) "State Sales Tax" means the tax or taxes imposed by the state sales tax statutes.
(10) "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. (11) "State Use Tax" means the tax or
taxes imposed by the state use tax statutes. (12) "State Use Tax Statutes"
means Article 2 of Chapter 23 of Title 40, as...
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45-6-242
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 tax" means the tax or taxes imposed by the state sales
tax statutes. (7) "State use tax statutes" means Article 2 of Chapter
23 of Title 40,...
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45-22-243
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.
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. (11) STATE USE TAX. The
tax or taxes imposed by the state use tax statutes. (12) STATE USE TAX STATUTES. Article
2 of Chapter 23 of Title 40, as amended,...
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45-35-244
the county gross receipts tax area. Notwithstanding the foregoing, any transactions arising
out of or pursuant to contracts entered into prior to July 25, 1995, shall not constitute
a sale or sales as defined in this section. (9) STATE. The State of Alabama. (10) STATE
DEPARTMENT OF REVENUE. The Department of Revenue of the State of Alabama. (11)
STATE SALES TAX. The tax or taxes imposed by the state sales tax statutes. (12) STATE
SALES TAX STATUTES. Division 1, commencing with Section 40-23-1,
Article 1, Chapter 23, Title 40, including all other
statutes of the state which expressly set forth any exemptions from the computation of the
taxes levied in the aforementioned Division 1 and all other statutes which expressly
apply to, or purport to affect, the administration of the aforementioned Division 1
and the incidence and collection of the taxes imposed therein. (13) STATE USE TAX.
The tax or taxes imposed by the state use tax statutes. (14) STATE USE TAX STATUTES.
Article 2,...
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45-4-244.20
Section 45-4-244.20 County sales tax to parallel state tax; exemptions; collection and disposition
of funds; enforcement. (a) All words, terms, and phrases that are defined in Article
1 of Chapter 23 of Title 40 shall, where used in this section
have the meanings respectively ascribed to them in Article 1 except where the
context herein clearly indicates a different meaning. In addition, 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) STATE SALES TAX STATUTES.
Article 1 of Chapter 23 of Title 40, which levies
a retail sales tax for state purposes, and includes all statutes, heretofore enacted, which
expressly set forth any exemptions from the computation of the tax levied in Article
1 and all other statutes heretofore enacted which expressly apply to, or purport to
affect, the administration of Article 1 and the incidence and collection of
the tax imposed...
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45-20-242.81
Section 45-20-242.81 Levy of additional use tax. (a) This section shall only apply to
Covington County. (b) All words, terms, and phrases as defined in Sections 40-23-60,
40-23-61, 40-23-62, and 40-23-63, providing
for the levy of a state use tax shall wherever used in this section, have the same meanings
respectively ascribed to them, in those sections except where the context herein clearly indicates
a different meaning. In addition, 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. Covington County. (2) COUNTY COMMISSION. Covington
County Commission. (3) MONTH. The calendar month. (4) STATE USE TAX. The tax imposed by the
use tax statutes. (5) STATE USE TAX STATUTES. Sections 40-23-60, 40-23-61,
40-23-62, and 40-23-63, which levy a certain use tax, and include
all statutes, including amendments to those sections which expressly set forth any...
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45-40-245.30
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. Division 1,
commencing with Section 40-23-1, 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. (11)
STATE USE TAX. The tax or taxes imposed by the state use tax statutes. (12) STATE USE
TAX STATUTES. Article 2, commencing with Section 40-23-60, of...
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45-47-244.20
Section 45-47-244.20 Definitions. All words, terms, and phrases that are defined in Act 100
of the 1959 Second Special Session (Acts 1959, p. 298), as amended, the state
sales tax act, and in Article 11 of Chapter 20 of Title
51 the Code of Alabama 1940, as amended, shall, where used in this subpart,
have the meanings respectively ascribed to them in that act and article, as heretofore
amended, except where the context herein clearly indicates a different meaning. In addition,
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)
FISCAL YEAR. The period commencing on October 1 of each calendar year and ending on
September 30 of the next succeeding calendar year. (2) MONTH. The calendar month. (3) QUARTERLY
PERIOD. The period of three months ending on the last day of each March, June, September,
and December. (4) REGISTERED SELLER. The person registered with the...
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45-1-243
(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)
"County" means Autauga 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 tax" means the tax or taxes imposed by the state sales
tax statutes. (7) "State use tax statutes" means Article 2 of Chapter
23 of Title 40,...
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45-10-244
(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)
"County" means Cherokee 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, 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 tax" means the tax or taxes imposed by the state sales
tax statutes. (7) "State use tax statutes" means Article 2 of Chapter
23 of Title 40, including all...
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