Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-23-40
Levy of Sales and Use Tax on Food by Counties and Municipalities
# (a)
On June 15, 2023, the definition of “food” in Sections 40-23-1 and 40-23-60 shall apply to county and municipal sales and use taxes. For purposes of county and municipal sales and use taxes, the sales tax rate on food shall be established as the general or retail sales tax rate in effect in the county or municipality on June 15, 2023, unless otherwise provided by law. An act of the Legislature or an ordinance or resolution adopted by a county or municipal governing body levying a county or municipal sales and use tax inclusive of food passed or enacted on or before June 15, 2023, shall remain operative, but no additional county or municipal sales and use taxes on food may be levied.
# (b)
Any county or municipal governing body, by resolution or ordinance, may reduce the general or retail sales tax rate on food for local sales and use taxes. The ordinance or resolution must be adopted at least 60 days prior to becoming effective and shall take effect on October 1 following adoption.
# (c)
A county or municipal governing body that reduces its general or retail sales tax rate on food for local sales and use taxes pursuant to this section may subsequently increase the rate on food not to exceed the rate in effect in the county or municipality on June 15, 2023, unless otherwise provided by law.
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In this chapter (40 sections)
- 40-23-6.1 · Reasonable Cause for Suspension, Revocation, Etc., of…
- 40-23-7 · Taxes Due Monthly; Filing of Reports; Estimated Payments…
- 40-23-8 · Cash Sales and Credit Collections to Be Reported
- 40-23-9 · Records to Be Kept
- 40-23-10 · Reports Under Oath
- 40-23-11 · Penalty for Failure to Make Reports or Keep Records
- 40-23-12 · Penalty for Willful Refusal to Make Reports or Permit…
- 40-23-24 · Itinerant Vendors to File Bond
- 40-23-25 · Person Selling Out or Quitting Business to File Return; Part…
- 40-23-26 · Tax to Be Added to Purchase Price; Refund Unlawful; Tax a…
- 40-23-27 · Violator May Be Restrained from Continuing in Business
- 40-23-28 · Sales Tax an Additional Tax
- 40-23-30 · Administration and Enforcement of Division; Appointment,…
- 40-23-31 · Department to Make Rules and Regulations
- 40-23-34 · Proceeds of Tax to Be Deposited in Treasury
- 40-23-35 · (Amended by 2026-392, 2026-514, Effective 9/1/26, and…
- 40-23-36 · Discounts
- 40-23-37 · Agricultural Machinery and Equipment - Tax Imposed; Rate
- 40-23-38 · Agricultural Machinery and Equipment - Enforcement;…
- 40-23-39 · Refund of Sales Taxes Paid on Certain Property Purchased in…
- 40-23-40 · Levy of Sales and Use Tax on Food by Counties and…
- 40-23-50 · Tax Levied; Collection and Enforcement
- 40-23-60 · Definitions
- 40-23-61 · Property Taxed; Persons Liable
- 40-23-62 · Exemptions
- 40-23-63 · Agricultural Machinery or Equipment - Tax Imposed; Rate; Who…
- 40-23-64 · Agricultural Machinery or Equipment - Enforcement;…
- 40-23-65 · Credit for Sales or Use Tax Paid to Another State
- 40-23-66 · Retail Sellers to Register and Give Information
- 40-23-67 · Seller to Collect Tax; Seller Not to Assume or Absorb Tax
- 40-23-68 · Seller to File Returns
- 40-23-74 · Extension of Time for Making Return
- 40-23-75 · Deposit of Security
- 40-23-77 · Discount; Distribution and Expenditure
- 40-23-82 · Final Return of Retailer Selling Out; Purchaser to Retain…
- 40-23-83 · Records to Be Kept; Enforcement of Article; Promulgation of…
- 40-23-85 · Disposition of Funds Derived from Tax. (Amended by 2026-392…
- 40-23-88 · Penalties
- 40-23-100 · Definitions
- 40-23-101 · Sales Tax Levied on Automotive Vehicles, Motorboats, Truck…