45-44-247.04
Section 45-44-247.04 Addition of tax to sales price. Each person engaging or continuing in
a business subject to the tax 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 or 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 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 2019-337, §5.)...

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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.)...

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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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40-23-26
Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail
consumer. (a) Every person, firm, corporation, association or copartnership engaged in or
continuing within this state in the business for which a license or privilege tax is required
by this division shall add to the sales price and collect from the purchaser on all sales
upon the gross receipts or gross proceeds of which there is levied by this division a sales
tax at the rate of four percent, $.04 tax for each whole dollar of sales price; provided,
that on that part of the sales price which is a fractional part of a dollar, in addition to
whole dollars, and on sales of less than a dollar there shall be collected in addition to
the tax collected on whole dollars, no tax on $.01 to and including $.10 of sales price, $.01
tax on $.11 to and including $.30 of sales price, $.02 tax on $.31 to and including $.54 of
sales price, $.03 tax on $.55 to and including $.73 of sales price, and $.04 tax...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/40-23-26.htm - 3K - Match Info - Similar pages

45-18-244.02
Section 45-18-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Conecuh County for which the tax
is levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due on account of the tax herein provided, to refund or offer to refund all or any part of
the amount collected or absorb, or advertise directly or indirectly, the absorption of the
tax or any portion thereof. Any person, firm, corporation, club, or association violating
this section shall be subject to a civil penalty of not less than twenty-five dollars ($25)
nor more than five hundred dollars ($500). Each act in violation of this section shall constitute
a separate offense. (1) The State Department of Revenue or, as otherwise provided by resolution
of the county commission, the Conecuh County Tax Collector shall collect all taxes levied
pursuant to this part at the same time and in the same manner as state...
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45-14-244.02
Section 45-14-244.02 Collection of tax; stamps. It shall be unlawful for any dealer, storer,
or distributor engaged in or continuing in the business in Clay County for which the tax is
levied to fail or refuse to add to the sales price and collect from the purchaser the amount
due to Clay County on account of the tax herein provided, to refund or offer to refund all
or any part of the amount collected or absorbed, or advertise directly or indirectly, the
absorption of the tax or any portion thereof. Any person, firm, corporation, club, or association
violating this section shall be subject to a civil penalty of not less than twenty-five dollars
($25) nor more than five hundred dollars ($500). Each act in violation of this section shall
constitute a separate offense. (1) The State Department of Revenue may collect all taxes levied
pursuant to this part at the same time and in the same manner as state sales and use taxes
are collected. (2) The tax levied herein shall be paid by affixing...
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45-2-244.132
Section 45-2-244.132 Failure to collect tax; powers and duties of department; unavailability
of stamps. (a) It shall be unlawful for any dealer, storer, or distributor engaged in or continuing
in the business in Baldwin County for which the tax is levied to fail or refuse to add to
the sales price and collect from the purchaser the amount due on account of the tax herein
provided, to refund or offer to refund all or any part of the amount collected or absorb,
or advertise directly or indirectly, the absorption of the tax or any portion thereof. Any
person, firm, corporation, club, or association violating this section shall be subject to
a civil penalty of not less than twenty-five dollars ($25) nor more than five hundred dollars
($500). Each act in violation of this section shall constitute a separate offense. (b) The
State Department of Revenue or, as otherwise provided by resolution of the county commission,
the Baldwin County Commission shall collect all taxes levied pursuant to...
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45-31-242.02
Section 45-31-242.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Geneva County in the business for which the tax is hereby levied
to fail or refuse to add to the sales price and collect from the purchaser the amount due
on account of the tax herein provided or to refund or offer to refund all or any part of the
amount collected or absorb or advertise directly or indirectly the absorption of the tax or
any portion thereof. Any person, firm, corporation, club, or association violating this section
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 such
fine and imprisonment. Each act in violation of this section shall constitute a separate offense.
(Act 87-415, p. 611, §3.)...
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45-34-242.02
Section 45-34-242.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Henry County in the business for which the tax is hereby levied
to fail or refuse to add to the sales price and collect from the purchaser the amount due
on account of the tax herein provided or to refund or offer to refund all or any part of the
amount collected or absorb or advertise directly or indirectly the absorption of the tax or
any portion thereof. Any person, firm, corporation, club, or association violating this section
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 such
fine and imprisonment. Each act in violation of this section shall constitute a separate offense.
(Act 89-703, p. 1398, §3.)...
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45-42-242.02
Section 45-42-242.02 Violations. It shall be unlawful for any dealer, storer, or distributor
engaged in or continuing in Limestone County in the business for which the tax is hereby levied
to fail or refuse to add to the sales price and collect from the purchaser the amount due
on account of the tax herein provided or to refund or offer to refund all or any part of the
amount collected or absorb or advertise directly or indirectly the absorption of the tax or
any portion thereof. Any person, firm, corporation, club, or association violating this section
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 such
fine and imprisonment. Each act in violation of this section shall constitute a separate offense.
(Act 89-278, p. 438, § 3.)...
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