Alabama Statutes
§ 40-23-170 — Legislative Findings
Alabama·Title 40 Revenue and Taxation·Ch. 23 Sales and Use Taxes·Art. 6 Tax on Remote Sellers·Div. 2 Delegation to Discuss Sales and Use Tax Collection from Remote Sales
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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Alabama § 40-23-170 (Legislative Findings) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Act 2002-418, p. 1068, §1.)
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