Section 45-55-243 - Definitions

The Commissioner of Revenue of the state.(2) COUNTY. Pike County in the State of Alabama.(3) QUARTERLYPERIOD. The period ofthree months ending on the last day of each March, June, September, andDecember.(4) REGISTEREDSELLER. The personregistered with the state Department of Revenue pursuant to the state use taxstatutes or licensed under the state sales tax statutes.(5) SPECIAL COLLECTION AGENT. Collectively the following:a. The person appointed from time to time by resolutionand order of the governing body of the county for collection of the sales taxlevied by Section 45–55–243.01, which person may be the state Department ofRevenue; andb. The person appointed from time to time by resolutionand order of the governing body of the county for collection of the use taxlevied by Section 45–55–243.03, which person may be the state Department ofRevenue; and(6) STATE. The State of Alabama.(7) STATE DEPARTMENT OFREVENUE.

body of the county for collection of the use taxlevied by Section 45–55–243.03, which person may be the state Department ofRevenue; and(6) STATE. The State of Alabama.(7) STATE DEPARTMENT OFREVENUE. TheDepartment of Revenue of the state.(8) STATE SALESTAX. The tax or taxes imposed bythe state sales tax statutes.(9) STATE SALESTAX STATUTES. Division 1,commencing with Section 40–23–1, of Article 1 of Chapter 23 of Title 40, asamended, including all other statutes of the state which expressly set forthany exemptions from the computation of the taxes levied in Division 1 and allother statutes which expressly applyto, or purport to affect,the administration of Division1 and the incidence and collection of the taxes imposed therein.(10) STATE USE TAX.The tax or taxes imposed by the state use tax statutes.(11) STATE USE TAX STATUTES. Article 2, commencing with Section 40–23–60, of Chapter 23 ofTitle 40, as amended, including all other statutes of the state which expresslyset forth any exemptions from the computation of the tax levied in Article 2and all other statutes of the state which expressly apply to or purport toaffect the administration of Article 2 and the incidence and

ny exemptions from the computation of the tax levied in Article 2and all other statutes of the state which expressly apply to or purport toaffect the administration of Article 2 and the incidence and collection of thetaxes imposed therein.(b) Except where another meaning is clearly indicated bythe context, all definitions set forth in the state sales tax statutes and thestate use tax statutes shall be effective as definitions of the words, terms, and phrases used in this subpart. All words, terms, and phrases used herein,other than those hereinabove specifically defined, shall have the respectivemeanings ascribed thereto in the state salestax statutes and the stateuse tax statutesand shall have the same scope and effect in this subpart that the same words, terms, and phrases have whereused in the state salestax statutes and the stateuse tax statutes.(Act 2007–371, p. 727, § 2.)