45-46-242.23
Section 45-46-242.23 Addition of tax to sales price or admission fee. Each person engaging
or continuing in a business subject to the tax levied by this subpart, 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 subpart 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 2004-287, p. 402, § 5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-46-242.23.htm - 1K - Match Info - Similar pages

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

45-11-244.04
Section 45-11-244.04 Sales tax to be added to sales price. Each person engaging or continuing
within the county in a business subject to the sales tax authorized to be levied in Section
45-11-244.02 shall add to the sales price and collect from the purchaser the amount due by
the taxpayer on account of the tax. It shall be unlawful for any person subject to the sales
tax authorized to be levied in Section 45-11-244.02 to fail or refuse to add to the sales
price and to collect from the purchaser the amount herein required to be so added to the sales
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 advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 2014-422, p. 1539, §5.)...
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45-11-245.04
Section 45-11-245.04 Sales tax to be added to sales price. Each person engaging or continuing
within the county in a business subject to the sales tax authorized to be levied in Section
45-11-245.02 shall add to the sales price and collect from the purchaser the amount due by
the taxpayer on account of the tax. It shall be unlawful for any person subject to the sales
tax authorized to be levied in Section 45-11-245.02 to fail or refuse to add to the sales
price and to collect from the purchaser the amount herein required to be so added to the sales
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 advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 2019-92, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-11-245.04.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

45-17-243.03
Section 45-17-243.03 Sales tax to be added to sales price. Each person engaging or continuing
within the county in a business subject to the sales tax authorized to be levied in Section
45-17-243.01 shall add to the sales price and collect from the purchaser the amount due by
the taxpayer on account of the tax. It shall be unlawful for any person subject to the sales
tax authorized to be levied in Section 45-17-243.01 to fail or refuse to add to the sales
price and to collect from the purchaser the amount herein required to be so added to the sales
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 advertise directly or indirectly the absorption or refund of the tax or any portion thereof.
(Act 2007-351, p. 617, §4.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-17-243.03.htm - 1K - Match Info - Similar pages

45-20-242.24
Section 45-20-242.24 Addition of tax to sales price or admission fee. Each person engaging
or continuing within the county in a business subject to the tax levied in Section 45-20-242.22
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 tax levied to fail or refuse to add on
the sales prices 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 sale 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 advertise
directly or indirectly the absorption or refund of the tax or any portion thereof. (Act 86-703,
1st Sp. Sess., p. 109, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-20-242.24.htm - 1K - Match Info - Similar pages

45-41-244.54
Section 45-41-244.54 Addition of tax to sales price or admission fee. Each person engaging
or continuing within the county in a business subject to the sales taxes authorized to be
levied in Section 45-41-244.51 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. It shall be unlawful for any person subject to the sales taxes authorized to
be levied in Section 45-4-244.51 to fail or refuse to add to the sales price or admission
fee and to collect from the purchaser or the person paying the admission fee the amount herein
required to be so added to the sales price or admission fee and collected from the purchaser,
and it shall likewise be unlawful for any person subject to the taxes to refund or offer to
refund all or any part of the amount so collected or to absorb or advertise directly or indirectly
the absorption or refund of the taxes or any portion thereof. (Act...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-41-244.54.htm - 1K - Match Info - Similar pages

28-3-280
Section 28-3-280 Additional state sales tax levied. In addition to all other taxes levied and
collected on the sale of any alcoholic beverage, there is hereby levied an additional state
sales tax in the amount of two percent of the retail price, excluding taxes, on the sales
of alcoholic beverages sold at retail by Alcoholic Beverage Control Board stores. Such tax
shall be in addition to any and all other taxes collected on sales. (Acts 1982, No. 82-427,
p. 675, §1.)...
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40-23-101
Section 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured
homes, etc.; additional receipts and taxes collected. (a) There is hereby levied and shall
be collected as herein provided a sales tax upon every person, firm, or corporation purchasing
within this state, other than at wholesale, any automotive vehicle, motorboat, truck trailer,
trailer, semitrailer, or travel trailer required to be registered or licensed with the judge
of probate of any county in this state from any person, firm or corporation that is not a
licensed dealer engaged in selling automotive vehicles, motorboats, truck trailers, trailers,
semitrailers, or travel trailers in an amount equal to two percent of the purchase price.
(b) Commencing October 1, 1989, there is hereby levied and shall be collected, as provided
for under the provisions of subsection (e) of Section 40-23-104, a sales tax in the amount
equal to two percent of the purchase price on the sale of any...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-101.htm - 2K - Match Info - Similar pages