As used in this subpart, state sales and use tax means the tax imposedby the state sales and use tax statutes, including, but not limited to,Sections 40–23–1, 40–23–2, 40–23–3,40–23–4, 40–23–60, 40–23–61, 40–23–62, and 40–23–63.(Act 2007–375, p. 742, § 2.)
Alabama Legal Code
Section 45-56-242 - State Sales and Use Tax
Source: https://alison.legislature.state.al.us/code-of-alabama?section=45-56-242· Version 2026