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53 chapters · 1,875 sections in this title.
Ala. Code § 40-23-212 Rules and Regulations
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The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the strea…
Ala. Code § 40-23-213 County and Municipal Exemptions Authorized
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Any county or municipality, by resolution or ordinance adopted at least 90 days prior to the third full weekend of July, may provide for the exemption of covered items from county or municipal sales and use taxes during a period commencing at 12:01 a.m. on the third Friday in Jul…
Ala. Code § 40-23-230 Definitions; Adjustment of Dollar Value of Certain Covered Items Based on Changes in the Consumer Price Index
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(a) As used in this article, the term “covered items” includes the following selling for sixty dollars ($60) or less per item: (1) Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding coin batteries and automobile and boat batteries. (2) Any ce…
Ala. Code § 40-23-231 Tax Exemption on Covered Items
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Purchases of covered items, as defined herein, are exempted from the state sales and use tax during the period from 12:01 a.m. on the first Friday in July in 2012 and ending at twelve midnight the following Sunday. In subsequent years, purchases of covered items are exempted from…