45-6-242
Section 45-6-242 Levy of taxes; exemptions; payment of taxes; reports by taxpayers; applicability of state sales tax statutes; disposition 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...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-6-242.htm - 28K - Match Info - Similar pages
45-18-243.04
Section 45-18-243.04 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 98-131, p. 192, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-18-243.04.htm - 1K - Match Info - Similar pages
45-19-243.04
Section 45-19-243.04 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 2000-462, p. 860, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-19-243.04.htm - 1K - Match Info - Similar pages
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
45-26-244.04
Section 45-26-244.04 Addition of tax to sales price or admission fee. Each person engaging or continuing in a business subject to the tax levied by this 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 92-508, p. 990, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.04.htm - 1K - Match Info - Similar pages
45-26-244.34
Section 45-26-244.34 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 2000-487, p. 921, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-26-244.34.htm - 1K - Match Info - Similar pages
45-43-246.64
Section 45-43-246.64 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 97-551, p. 971, § 5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.64.htm - 1K - Match Info - Similar pages
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
45-22-243.34
Section 45-22-243.34 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 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 pursuant to 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 93-705, p. 1349, §5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-22-243.34.htm - 1K - Match Info - Similar pages
45-43-246.84
Section 45-43-246.84 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 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 pursuant to 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 2003-143, p. 445, § 5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.84.htm - 1K - Match Info - Similar pages
|