Sales and Use Tax
Sales and Use taxes have replaced the decades old Gross Receipts tax. City Ordinance 34-033 passed by the City Council on June 24, 2003 went into effect October 1, 2003. Section 34-22 Provisions of state sales tax statutes applicable to article states, "The taxes levied by this article shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, discounts, penalties, fines, punishments, and deductions that are applicable to the taxes levied by the state sales tax statutes, except where applicable for where herein otherwise provided, including all provisions of the state sales tax statutes for enforcement and collection of taxes".
Therefore, the following two links are offered for your use in identifying specific sales and use tax issues topics and remedies. These two links are to the Alabama Department of Revenue website and are updated on a regular basis. The first link will take you to the individual sections of state law governing sales and use taxes. The second link will take you to the rules and regulations, which are used to interpret and implement the laws.
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