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Code of Alabama — Title 40 (Revenue and Taxation)

Ala. Code § 40-23-3

Exclusion of Certain Municipal Privilege License Taxes

Official textalison.legislature.state.al.us

Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate of gross sales, or gross receipts from sales, and which are passed on directly by the licensee-seller to the purchaser-consumer shall be excluded from gross sales, or gross receipts, as the case may be, in the computation of the sales tax levied by this state, under the provisions of this division.

Last amended: Acts 1961, No. 652, p. 790; Acts 1962, Ex. Sess., No. 140, p. 181.

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In this chapter (40 sections)
  1. 40-23-1 · Definitions; Transactions Considered or Not Considered Sales
  2. 40-23-1.1 · Limitations on the Extension, Expansion, or Modification of…
  3. 40-23-2 · Tax Levied on Gross Receipts; Certain Sales Exempt;…
  4. 40-23-2.1 · Only One Municipal or County Sales, Etc., Tax Collected on…
  5. 40-23-3 · Exclusion of Certain Municipal Privilege License Taxes
  6. 40-23-4 · Exemptions
  7. 40-23-4.01 · Exemption or Rescission of County or Municipal Sales and…
  8. 40-23-4.1 · Certain Drugs Exempt
  9. 40-23-4.2 · Food Stamp Purchases Exempt
  10. 40-23-4.3 · Exemption Form for Certain Agricultural Purposes
  11. 40-23-4.4 · Exemption Form for Equipment for Certain Commercial Fishing…
  12. 40-23-4.5 · Products Processed or Produced Under Chapter 2A of Title 20…
  13. 40-23-4.6 · Exemption for Agricultural Fencing Materials
  14. 40-23-4.7 · Exemption for Honeybees, Honeybee Inputs, and Honeybee…
  15. 40-23-4.8 · Exemption for Sale of Certain Aircraft Replacement Parts,…
  16. 40-23-4.9 · Exemption for Sale of Certain Aircraft
  17. 40-23-4.10 · Exemption for Sale of Certain Baby Supplies, Baby Formula,…
  18. 40-23-5 · Certain Organizations and Vendors Exempt from Payment of…
  19. 40-23-6 · License Required to Engage in Business; One-Time Surety Bond
  20. 40-23-6.1 · Reasonable Cause for Suspension, Revocation, Etc., of…
  21. 40-23-7 · Taxes Due Monthly; Filing of Reports; Estimated Payments…
  22. 40-23-8 · Cash Sales and Credit Collections to Be Reported
  23. 40-23-9 · Records to Be Kept
  24. 40-23-10 · Reports Under Oath
  25. 40-23-11 · Penalty for Failure to Make Reports or Keep Records
  26. 40-23-12 · Penalty for Willful Refusal to Make Reports or Permit…
  27. 40-23-24 · Itinerant Vendors to File Bond
  28. 40-23-25 · Person Selling Out or Quitting Business to File Return; Part…
  29. 40-23-26 · Tax to Be Added to Purchase Price; Refund Unlawful; Tax a…
  30. 40-23-27 · Violator May Be Restrained from Continuing in Business
  31. 40-23-28 · Sales Tax an Additional Tax
  32. 40-23-30 · Administration and Enforcement of Division; Appointment,…
  33. 40-23-31 · Department to Make Rules and Regulations
  34. 40-23-34 · Proceeds of Tax to Be Deposited in Treasury
  35. 40-23-35 · (Amended by 2026-392, 2026-514, Effective 9/1/26, and…
  36. 40-23-36 · Discounts
  37. 40-23-37 · Agricultural Machinery and Equipment - Tax Imposed; Rate
  38. 40-23-38 · Agricultural Machinery and Equipment - Enforcement;…
  39. 40-23-39 · Refund of Sales Taxes Paid on Certain Property Purchased in…
  40. 40-23-40 · Levy of Sales and Use Tax on Food by Counties and…
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