Alabama § 40-23-170 Legislative Findings

Alabama Statutes

§ 40-23-170 — Legislative Findings

Alabama § 40-23-170

JurisdictionAlabama

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 6Tax on Remote Sellers

Div. 2Delegation to Discuss Sales and Use Tax Collection from Remote Sales

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Bluebook

Ala. Code § 40-23-170 (2026).

Text

The Legislature finds that the State of Alabama should participate in negotiations with other states to simplify and modernize tax administration in order to substantially reduce the burden of tax compliance for all sellers, to reduce the costs of the administration, and to provide a means by which sales and use taxes may be levied and collected from those remote sellers located outside of this state which deliver inside this state items sold through catalogs, Internet, and other means.

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The Legislature finds that the State of Alabama should participate in negotiations with other states to simplify and modernize tax administration in order to substantially reduce the burden of tax compliance for all sellers, to reduce the costs of the administration, and to provide a means by which sales and use taxes may be levied and collected from those remote sellers located outside of this state which deliver inside this state items sold through catalogs, Internet, and other means.