45-21-242.15
Section 45-21-242.15 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Crenshaw County in a business subject to the tax levied in Section 45-21-242.11
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 to
the sales price 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 96-604,
p. 947, §16.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-21-242.15.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

45-24-243.04
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

45-4-244.44
Section 45-4-244.44 Addition of tax to sales price. Each person engaging or continuing in a
business subject to the tax levied by this subpart 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 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 subpart. It shall be unlawful for any person subjected 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 2019-332,
§5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-4-244.44.htm - 1K - Match Info - Similar pages

45-40-245.60
Section 45-40-245.60 Reduction of tax on automotive vehicles and trucks. (a) Any other law
to the contrary notwithstanding, the amount of sales tax levied and imposed in Lawrence County
upon every person, firm, or corporation engaged or continuing within the county in the business
of selling at retail any automotive vehicle or truck is reduced by one half of one percent
of the gross proceeds of sale of the item. This reduced tax rate on these items is in lieu
of any prior rate or rates provided by law. Existing law relating to calculating the tax on
a trade-in remains applicable. (b) Any other law to the contrary notwithstanding, the amount
of excise tax on the storage, use, or consumption of property in Lawrence County levied and
imposed on the storage, use, or consumption in the county of any automotive vehicle or truck
purchased at retail for storage, use, or other consumption in the county is reduced by one
half of one percent of the sales price of such item. This reduced tax rate...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-40-245.60.htm - 1K - Match Info - Similar pages

45-43-246.34
Section 45-43-246.34 Addition of tax to sales price or admission fee. Each person engaging
or continuing within Lowndes County in a business subject to the tax levied in Section 45-43-246.32,
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 to
the sales price 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 91-434,
p. 771, § 5.)...
alisondb.legislature.state.al.us/alison/CodeOfAlabama/1975/45-43-246.34.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

45-43-246.84
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