Alabama § 40-23-120 Good Faith Violations

Alabama Statutes

§ 40-23-120 — Good Faith Violations

Alabama § 40-23-120

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 4Violation of Tax Exempt Privilege

This text of Alabama § 40-23-120 (Good Faith Violations) is published on Counsel Stack Legal Research, covering Alabama primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ala. Code § 40-23-120 (2026).

Text

Any law to the contrary notwithstanding, any retailer, who relies in good faith on any state sales tax exemption number that has been authorized by the state Revenue Department and the exemption claim has been made on a form provided or approved for use by the Revenue Department, when a state tax exemption number holder violates the tax exempt privilege or uses such number illegally, shall not subsequently be liable to the state Revenue Department or others for the sales tax on purchases.

Free access — add to your briefcase to read the full text and ask questions with AI

Any law to the contrary notwithstanding, any retailer, who relies in good faith on any state sales tax exemption number that has been authorized by the state Revenue Department and the exemption claim has been made on a form provided or approved for use by the Revenue Department, when a state tax exemption number holder violates the tax exempt privilege or uses such number illegally, shall not subsequently be liable to the state Revenue Department or others for the sales tax on purchases.