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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-171

Definitions

Official textalison.legislature.state.al.us

As used in this division, the following terms shall have the following meanings:

# (1)

AGREEMENT. An interstate agreement for simplification and uniformity of taxation among member states in order to reduce the burden of tax compliance for sellers and for all types of commerce and to provide a means by which sales and use taxes may be collected from remote sellers.

# (2)

REMOTE SELLER. An individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or other similar legal entity that sells tangible personal property or a service, but does not have nexus in this state.

# (3)

SALES AND USE TAXES. Sales and use taxes and gross receipts taxes in the nature of a sales tax imposed pursuant to Alabama law.

# (4)

STATE. A state of the United States and the District of Columbia.

Last amended: Act 2002-418, p. 1068, §2.

Source: view the official text

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In this chapter (40 sections)
  1. 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
  2. 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
  3. 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
  4. 40-23-88 · Penalties
  5. 40-23-100 · Definitions
  6. 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…
  7. 40-23-102 · Excise Tax Levied on Storage or Use of Automotive Vehicles,…
  8. 40-23-103 · Sales Tax Levied on Sale Price Less Credit for Trade-In
  9. 40-23-104 · Collection of Taxes Before Registration or Licensing; Proof…
  10. 40-23-105 · Applicability of Certain Title 40 Provisions
  11. 40-23-106 · Reciprocity
  12. 40-23-107 · Fees
  13. 40-23-108 · Disposition of Funds
  14. 40-23-110 · Penalty for Failure to Pay Tax
  15. 40-23-111 · Authority to Adopt and Enforce Rules and Regulations
  16. 40-23-120 · Good Faith Violations
  17. 40-23-121 · Authorization to Collect or Recover Sales Taxes Due on…
  18. 40-23-130 · Calculation of Municipal or County Gross Receipts Tax
  19. 40-23-150 · Education Trust Fund Rainy Day Account
  20. 40-23-170 · Legislative Findings
  21. 40-23-171 · Definitions
  22. 40-23-172 · Delegates for Participation in Multistate Discussions
  23. 40-23-173 · Duties of Delegates; Agreement
  24. 40-23-174 · Distribution of Proceeds
  25. 40-23-190 · Conditions for Remote Entity Nexus
  26. 40-23-191 · Short Title; Definitions
  27. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  28. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  29. 40-23-194 · Discount
  30. 40-23-195 · Rulemaking Authority; Recordkeeping
  31. 40-23-196 · Refund or Credit of Excess Taxes Paid
  32. 40-23-197 · Disposition of Funds
  33. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
  34. 40-23-198 · Applicability of Part 2
  35. 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
  36. 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax
  37. 40-23-199.2 · Marketplace Facilitators
  38. 40-23-199.3 · Online Application Process
  39. 40-23-200 · Definitions
  40. 40-23-201 · Creation; Composition; Meetings
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