Code of Alabama — Title 40 (Revenue and Taxation)
Ala. Code § 40-23-9
Records to Be Kept
It shall be the duty of every person engaging or continuing in this state in any business for which a privilege tax is imposed by this division, to keep and preserve suitable records of the gross sales, gross proceeds of sales, and gross receipts or gross receipts of sales of such business and such other books or accounts as may be necessary to determine the amount of tax for which he is liable, under the provisions of this division. It shall be the duty of every person to keep and preserve all invoices of goods, wares, and merchandise purchased, for resale or otherwise, and all such books, invoices, and other records shall be open for examination by the Department of Revenue or its duly authorized agent. Any person selling both at wholesale and retail shall keep his books so as to show separately the gross proceeds of wholesale sales and the gross proceeds of retail sales. All sales shall be subject to tax in the absence of such separate records.
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In this chapter (40 sections)
- 40-23-2 · Tax Levied on Gross Receipts; Certain Sales Exempt;…
- 40-23-2.1 · Only One Municipal or County Sales, Etc., Tax Collected on…
- 40-23-3 · Exclusion of Certain Municipal Privilege License Taxes
- 40-23-4 · Exemptions
- 40-23-4.01 · Exemption or Rescission of County or Municipal Sales and…
- 40-23-4.1 · Certain Drugs Exempt
- 40-23-4.2 · Food Stamp Purchases Exempt
- 40-23-4.3 · Exemption Form for Certain Agricultural Purposes
- 40-23-4.4 · Exemption Form for Equipment for Certain Commercial Fishing…
- 40-23-4.5 · Products Processed or Produced Under Chapter 2A of Title 20…
- 40-23-4.6 · Exemption for Agricultural Fencing Materials
- 40-23-4.7 · Exemption for Honeybees, Honeybee Inputs, and Honeybee…
- 40-23-4.8 · Exemption for Sale of Certain Aircraft Replacement Parts,…
- 40-23-4.9 · Exemption for Sale of Certain Aircraft
- 40-23-4.10 · Exemption for Sale of Certain Baby Supplies, Baby Formula,…
- 40-23-5 · Certain Organizations and Vendors Exempt from Payment of…
- 40-23-6 · License Required to Engage in Business; One-Time Surety Bond
- 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