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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-200

Definitions

Official textalison.legislature.state.al.us

For purposes of this division, the following words or phrases shall have the following meanings:

# (1)

AGREEMENT. The Streamlined Sales and Use Tax Agreement.

# (2)

COMMISSION. The Alabama Streamlined Sales and Use Tax Commission created in this division to develop, implement, and administer programs necessary to come into compliance with the provisions of the Streamlined Sales and Use Tax Agreement.

# (3)

COMMISSIONER. The Commissioner of the Department of Revenue.

# (4)

DEPARTMENT. The Department of Revenue.

# (5)

SINGLE ENTITY ADMINISTRATION. A program to provide state-level administration of state and local jurisdiction sales and use tax in compliance with the provisions of the Streamlined Sales and Use Tax Agreement.

# (6)

STREAMLINED SALES AND USE TAX AGREEMENT. The multi-state agreement by that name or any subsequent name the purpose of which is to simplify and modernize sales and use tax administration in member states in order to reduce the burden of tax compliance, as in effect from time to time.

Last amended: Act 2011-563, p. 1071, §1.

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In this chapter (40 sections)
  1. 40-23-150 · Education Trust Fund Rainy Day Account
  2. 40-23-170 · Legislative Findings
  3. 40-23-171 · Definitions
  4. 40-23-172 · Delegates for Participation in Multistate Discussions
  5. 40-23-173 · Duties of Delegates; Agreement
  6. 40-23-174 · Distribution of Proceeds
  7. 40-23-190 · Conditions for Remote Entity Nexus
  8. 40-23-191 · Short Title; Definitions
  9. 40-23-192 · Simplified Sellers Use Tax Remittance Program
  10. 40-23-193 · Collection and Remittance of Simplified Sellers Use Tax;…
  11. 40-23-194 · Discount
  12. 40-23-195 · Rulemaking Authority; Recordkeeping
  13. 40-23-196 · Refund or Credit of Excess Taxes Paid
  14. 40-23-197 · Disposition of Funds
  15. 40-23-197.1 · Distributions of Simplified Sellers Use Tax Proceeds
  16. 40-23-198 · Applicability of Part 2
  17. 40-23-199 · Amnesty for Certain Uncollected Remote Use Tax
  18. 40-23-199.1 · Amnesty for Certain Uncollected Remote Use Tax
  19. 40-23-199.2 · Marketplace Facilitators
  20. 40-23-199.3 · Online Application Process
  21. 40-23-200 · Definitions
  22. 40-23-201 · Creation; Composition; Meetings
  23. 40-23-202 · Duties
  24. 40-23-203 · Report; Implementation and Administration of Recommendations
  25. 40-23-204 · Recommended Changes in Existing Tax Laws
  26. 40-23-205 · Funding
  27. 40-23-210 · Definitions; Adjustment of Dollar Value of Certain Covered…
  28. 40-23-211 · Tax Exemption on Covered Items
  29. 40-23-212 · Rules and Regulations
  30. 40-23-213 · County and Municipal Exemptions Authorized
  31. 40-23-230 · Definitions; Adjustment of Dollar Value of Certain Covered…
  32. 40-23-231 · Tax Exemption on Covered Items
  33. 40-23-232 · Rules and Regulations
  34. 40-23-233 · County and Municipal Exemptions Authorized
  35. 40-23-240 · Development and Implementation of System
  36. 40-23-241 · Authorization of System; Jurisdictional Requirements; Use…
  37. 40-23-242 · State and Local Advisory Committee
  38. 40-23-243 · Construction of Article
  39. 40-23-244 · Uniform Due Date for Eligible Taxes
  40. 40-23-260 · Program Established; Definitions; Informational Reports;…
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