Each person engaging or continuing in a businesssubject to the tax authorized to be levied by this subpart shall add to thesales price or admission fee and collect from the purchaser or the personpaying the admission fee the amount due by the taxpayer because of the sale oradmission. It shall be unlawful forany person subject to the tax to fail or refuse to add to the sales price oradmission fee and to collect from the purchaser or person paying the admissionfee the amount required to be added to the sale or admission price. It shall be unlawful for any personsubject to the tax levied by this subpart to refund or offer to refund all orany part of the amount collected or to absorbor advertise directlyor indirectly the absorption or refund of any portionof the tax.(Act 2007–375, p. 742, § 5.)
Alabama Legal Code