In this subpart,all words, terms,and phrases as defined in Section 40–23–1 to 40–23–4, inclusive, and40–23–60 to 40–23–63, inclusive, providing for the levy of state sales and usetaxes, shall have the same meanings respectively ascribed to them in thesections, except where the context in this subpart clearly indicates a different meaning.In addition, the following words,terms, and phrases used in this subpart shallhave the following respective meaningsexcept where the context clearly indicates a different meaning: (1) COUNTY. Pickens County.(2) DEPARTMENT. Departmentof Revenue.(3) MONTH. The calendarmonth.(4) STATE SALES TAX. The tax imposedby the state sales tax statutes.(5) STATE SALES AND USE TAX STATUTES. Section 40–23–1to 40–23–4, inclusive, and40–23–60 to 40–23–64, inclusive, levying state taxes on the gross sale or useof tangible personal property and including all statutes, which expressly set forth any exemptions from the computation of the taxes levied by thesections, and all other statutes which expressly apply to, or purport toaffect, the administration of the sections and the incidence and collection ofthe taxes imposed.(6) STATE USE axes levied by thesections, and all other statutes which expressly apply to, or purport toaffect, the administration of the sections and the incidence and collection ofthe taxes imposed.(6) STATE USE TAX. The tax imposedby the state use tax statutes. (Act 94–86, p. 90, § 1.)
Alabama Legal Code