In this subpart, all words, terms, and phrases as defined in Sections40–23–1 to 40–23–4, inclusive, and 40–23–60 to 40–23–63, inclusive, providing for the levy of state sales and use taxes, shall havethe same meanings respectively ascribed to them in the sections, except wherethe context in this subpart clearly indicates a different meaning. In addition, the following words, terms,and phrases used in this subpart shall have the following respective meaningsexcept where the context clearly indicates a different meaning: (1) COUNTY. Pickens County.(2) MONTH. The calendarmonth.(3) STATE SALES AND USE TAX STATUTES. Sections 40–23–1to 40–23–4, inclusive, and40–23–60 to 40–23–63, inclusive, levying state taxes on the gross sale or useof tangible personal property and including all statutes, which expresslyset forth any exemptions from the computation of the taxes levied by the sections,and all other statutes which expressly apply to, or purport to affect, theadministration of the sections and the incidence and collection of the taxesimposed therein.(4) STATE SALES TAX. The tax imposedby the state sales tax statutes.(5) STATE USE TAX. urport to affect, theadministration of the sections and the incidence and collection of the taxesimposed therein.(4) STATE SALES TAX. The tax imposedby the state sales tax statutes.(5) STATE USE TAX. The tax imposedby the state use tax statutes.(Act 92–405, p. 831, § 1.)
Alabama Legal Code