Partnertax.ai
Start free trial →

Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-28

Sales Tax an Additional Tax

Official textalison.legislature.state.al.us

The tax imposed by this division shall be in addition to all other licenses and taxes levied by law as a condition precedent to engaging in any business taxable hereunder, except as in this division otherwise specifically provided.

Last amended: Acts 1959, 2nd Ex. Sess., No. 100, p. 298, §26.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 40-23-4.4 · Exemption Form for Equipment for Certain Commercial Fishing…
  2. 40-23-4.5 · Products Processed or Produced Under Chapter 2A of Title 20…
  3. 40-23-4.6 · Exemption for Agricultural Fencing Materials
  4. 40-23-4.7 · Exemption for Honeybees, Honeybee Inputs, and Honeybee…
  5. 40-23-4.8 · Exemption for Sale of Certain Aircraft Replacement Parts,…
  6. 40-23-4.9 · Exemption for Sale of Certain Aircraft
  7. 40-23-4.10 · Exemption for Sale of Certain Baby Supplies, Baby Formula,…
  8. 40-23-5 · Certain Organizations and Vendors Exempt from Payment of…
  9. 40-23-6 · License Required to Engage in Business; One-Time Surety Bond
  10. 40-23-6.1 · Reasonable Cause for Suspension, Revocation, Etc., of…
  11. 40-23-7 · Taxes Due Monthly; Filing of Reports; Estimated Payments…
  12. 40-23-8 · Cash Sales and Credit Collections to Be Reported
  13. 40-23-9 · Records to Be Kept
  14. 40-23-10 · Reports Under Oath
  15. 40-23-11 · Penalty for Failure to Make Reports or Keep Records
  16. 40-23-12 · Penalty for Willful Refusal to Make Reports or Permit…
  17. 40-23-24 · Itinerant Vendors to File Bond
  18. 40-23-25 · Person Selling Out or Quitting Business to File Return; Part…
  19. 40-23-26 · Tax to Be Added to Purchase Price; Refund Unlawful; Tax a…
  20. 40-23-27 · Violator May Be Restrained from Continuing in Business
  21. 40-23-28 · Sales Tax an Additional Tax
  22. 40-23-30 · Administration and Enforcement of Division; Appointment,…
  23. 40-23-31 · Department to Make Rules and Regulations
  24. 40-23-34 · Proceeds of Tax to Be Deposited in Treasury
  25. 40-23-35 · (Amended by 2026-392, 2026-514, Effective 9/1/26, and…
  26. 40-23-36 · Discounts
  27. 40-23-37 · Agricultural Machinery and Equipment - Tax Imposed; Rate
  28. 40-23-38 · Agricultural Machinery and Equipment - Enforcement;…
  29. 40-23-39 · Refund of Sales Taxes Paid on Certain Property Purchased in…
  30. 40-23-40 · Levy of Sales and Use Tax on Food by Counties and…
  31. 40-23-50 · Tax Levied; Collection and Enforcement
  32. 40-23-60 · Definitions
  33. 40-23-61 · Property Taxed; Persons Liable
  34. 40-23-62 · Exemptions
  35. 40-23-63 · Agricultural Machinery or Equipment - Tax Imposed; Rate; Who…
  36. 40-23-64 · Agricultural Machinery or Equipment - Enforcement;…
  37. 40-23-65 · Credit for Sales or Use Tax Paid to Another State
  38. 40-23-66 · Retail Sellers to Register and Give Information
  39. 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
  40. 40-23-68 · Seller to File Returns
Full table of contents →