LegalTips.ORG Directory Full Text About us
Alabama Code | California Code | Connecticut Code | Nebraska Code | Texas Code

Web LegalTips.org   Official Government Sites    State of Alabama    State of Alaska    State of Arizona    State of Arkansas    State of California    State of Colorado    State of Connecticut    State of Delaware    District-of-Columbia    State of Florida    State of Georgia    State of Hawaii    State of Idaho    State of Illinois    State of Indiana    State of Iowa    State of Kansas    State of Kentucky    State of Louisiana    State of Maine    State of Maryland    State of Massachusetts    State of Michigan    State of Minnesota    State of Mississippi    State of Missouri    State of Montana    State of Nebraska    State of Nevada    State of New-Hampshire    State of New-Jersey    State of New-Mexico    State of New York    State of North-Carolina    State of North-Dakota    State of Ohio    State of Oklahoma    State of Oregon    State of Pennsylvania    State of Rhode-Island    State of South-Carolina    State of South-Dakota    State of Tennessee    State of Texas    State of Utah    State of Vermont    State of Virginia    State of Washington    State of West-Virginia    State of Wisconsin    State of Wyoming

Article 1 Sales Tax. Division 1 General Provisions. Section 40-23-1 Definitions; transactions considered or not considered sales. Section 40-23-2 Tax levied on gross receipts; certain sales exempt; disposition of funds. Section 40-23-2.1 Only one municipal or county sales, etc., tax collected on same sale; payment to improper locality. Section 40-23-3 Exclusion of certain municipal privilege license taxes. Section 40-23-4 Exemptions. Section 40-23-4.1 Certain drugs exempt. Section 40-23-4.2 Food stamp purchases exempt. Section 40-23-4.3 Exemption form for certain agricultural purposes. Section 40-23-5 Certain organizations and vendors exempt from payment of state, county and municipal sales and use taxes. Section 40-23-6 License required to engage in business. Section 40-23-7 Taxes due monthly; filing of reports; estimated payments authorized; election to file quarterly; extension of time for making return. Section 40-23-8 Cash sales and credit collections to be reported. Section 40-23-9 Records to be kept. Section 40-23-10 Reports under oath. Section 40-23-11 Penalty for failure to make reports or keep records. Section 40-23-12 Penalty for willful refusal to make reports or permit examination of records. Section 40-23-24 Itinerant vendors to file bond. Section 40-23-25 Person selling out or quitting business to file return; part of purchase money to be withheld. Section 40-23-26 Tax to be added to purchase price; refund unlawful; tax a direct tax on retail consumer. Section 40-23-27 Violator may be restrained from continuing in business. Section 40-23-28 Sales tax an additional tax. Section 40-23-30 Administration and enforcement of division; appointment, etc., of agents, etc. Section 40-23-31 Department to make rules and regulations. Section 40-23-34 Proceeds of tax to be deposited in Treasury. Section 40-23-35 Disposition of revenues from tax. Section 40-23-36 Discounts. Section 40-23-37 Agricultural machinery and equipment — Tax imposed; rate. Section 40-23-38 Agricultural machinery and equipment — Enforcement; application of administrative provisions of this division. Section 40-23-39 Refund of sales taxes paid on certain property purchased in state for export to foreign country; certain passenger vehicles and trucks exempt from sales and use taxes. Division 2 Street and Highway Contractors. Section 40-23-50 Tax levied; collection and enforcement. Article 2 Use Tax. Section 40-23-60 Definitions. Section 40-23-61 Property taxed; persons liable. Section 40-23-62 Exemptions. Section 40-23-63 Agricultural machinery or equipment - Tax imposed; rate; who liable. Section 40-23-64 Agricultural machinery or equipment - Enforcement; application of administrative provisions of article. Section 40-23-65 Credit for sales or use tax paid to another state. Section 40-23-66 Retail sellers to register and give information. Section 40-23-67 Seller to collect tax; seller not to assume or absorb tax. Section 40-23-68 Seller to file returns. Section 40-23-74 Extension of time for making return. Section 40-23-75 Deposit of security. Section 40-23-77 Discount; distribution and expenditure. Section 40-23-82 Final return of retailer selling out; purchaser to retain part of purchase money. Section 40-23-83 Records to be kept; enforcement of article; promulgation of regulations, etc. Section 40-23-85 Disposition of funds derived from tax. Section 40-23-88 Penalties. Article 3 Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, etc. Section 40-23-100 Definitions. Section 40-23-101 Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected. Section 40-23-102 Excise tax levied on storage or use of automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected. Section 40-23-103 Sales tax levied on sale price less credit for trade-in. Section 40-23-104 Collection of taxes before registration or licensing; proof of purchase price; proof of payment of tax. Section 40-23-105 Applicability of certain Title 40 provisions. Section 40-23-106 Reciprocity. Section 40-23-107 Fees. Section 40-23-108 Disposition of funds. Section 40-23-110 Penalty for failure to pay tax. Section 40-23-111 Authority to adopt and enforce rules and regulations. Article 3A Tax on Boat Buyers. Article 4 Violation of Tax Exempt Privilege. Section 40-23-120 Good faith violations. Section 40-23-121 Authorization to collect or recover sales taxes due on illegal purchases. Article 5 Taxes on Sale of Gasoline and Motor Fuel. Section 40-23-130 Calculation of municipal or county gross receipts tax. Article 6 Tax on Remote Sellers. Division 1 Application and Implementation. Section 40-23-150 Education Trust Fund Rainy Day Account. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN CODIFIED BY THE LEGISLATURE. Division 2 Delegation to Discuss Sales and Use Tax Collection From Remote Sales. Section 40-23-170 Legislative findings. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN CODIFIED BY THE LEGISLATURE. Section 40-23-171 Definitions. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN CODIFIED BY THE LEGISLATURE. Section 40-23-172 Delegates for participation in multistate discussions. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN CODIFIED BY THE LEGISLATURE. Section 40-23-173 Duties of delegates; agreement. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN CODIFIED BY THE LEGISLATURE. Section 40-23-174 Distribution of proceeds. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN CODIFIED BY THE LEGISLATURE. Division 3 Conditions for Remote Entity Nexus. Section 40-23-190 Conditions for remote entity nexus. THIS SECTION WAS ASSIGNED BY THE CODE COMMISSIONER. THIS SECTION HAS NOT BEEN CODIFIED BY THE LEGISLATURE.

Alabama Code | California Code | Connecticut Code | Nebraska Code | Texas Code

© 2007 All Rights Reserved. LegalTips.ORG.