45-26-244.01
Section 45-26-244.01 Definitions. As used in this subpart, state sales and use tax means the
tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 92-508,
p. 990, §2.)...
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45-43-246.61
Section 45-43-246.61 Definitions. As used in this subpart, state sales and use tax means the
tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 97-551,
p. 971, § 2.)...
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45-43-246.81
Section 45-43-246.81 Definitions. As used in this subpart, state sales and use tax means the
tax imposed by the state sales and use tax statutes, including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2003-143,
p. 445, § 2.)...
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45-46-242.20
Section 45-46-242.20 Definitions. As used in this subpart, state sales and use tax means the
tax imposed by the state sales and use tax statutes including, but not limited to, Sections
40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2004-287,
p. 402, § 2.)...
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45-5-246.01
Section 45-5-246.01 Definitions. As used in this section, sales and use tax means a tax imposed
by the state sales and use tax statutes and such other acts applicable to Blount County, including,
but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62,
and 40-23-63. (Act 2016-196, §2.)...
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45-11-246
Section 45-11-246 Definitions. As used in this part, the following words have the following
meanings: (1) COUNTY. Chilton County. (2) SALES AND USE TAX. A tax imposed by the state sales
and use tax statutes and such other acts applicable to Chilton County, including, but not
limited to, Article 1 and Article 2 of Chapter 23, Title 40. (Act 2019-170, §2.)...
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45-44-247.01
Section 45-44-247.01 Definitions. As used in this part, the following words have the following
meanings: (1) COUNTY. Macon County. (2) SALES AND USE TAX. A tax imposed by the state sales
and use tax statutes and such other acts applicable to Macon County, including, but not limited
to, Article 1 and Article 2 of Chapter 23 of Title 40. (Act 2019-337, §2.)...
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45-6-246.01
Section 45-6-246.01 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. As used in
this section, sales and use tax means a tax imposed by the state sales and use tax statutes
and such other acts applicable to Blount County, including, but not limited to, Sections 40-23-1,
40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63. (Act 2016-196, §2.)...

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45-2-243.28
Section 45-2-243.28 Application of subpart. All provisions of the state lodging tax statutes
with respect to payment, assessment, and collection of the state lodging tax, making of reports
and keeping and preserving records, interest after due date of tax, or otherwise; the promulgation
of rules and regulations with respect to the state lodging tax; and the administration and
enforcement of the state lodging tax statutes, which are not inconsistent with the provisions
of this subpart when applied to the tax levied by this subpart, shall apply to the levied
district tax. The Commissioner of Revenue and the Department of Revenue shall have and exercise
the same powers, duties, and obligations with respect to the district taxes levied as imposed
on the commissioner and the department, respectively, by the state lodging tax statutes. All
provisions of the state lodging tax statutes that are made applicable to this subpart, to
the district taxes levied, and to the administration of this...
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45-27-245.61
Section 45-27-245.61 Levy of tax. (a) The Escambia County Commission, upon a majority vote
of the members and in addition to all other taxes, may levy a sales and use tax in an amount
up to a one percent sales and use tax on sales, use, storage, consumption, or gross receipts
in the county. (b) The gross receipts of any business and the gross proceeds of all sales
and use of products or services which are presently exempt under the state sales and use tax
statutes are exempt from the tax authorized by this subpart. (Act 2017-272, §3.)...
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