Alabama Statutes
§ 40-23-3 — Exclusion of Certain Municipal Privilege License Taxes
Alabama·Title 40 Revenue and Taxation·Ch. 23 Sales and Use Taxes·Art. 1 Sales Tax·Div. 1 General Provisions
Municipal privilege license taxes which are levied and collected by the application of a flat percentage rate of gross sales, or gross receipts from sales, and which are passed on directly by the licensee-seller to the purchaser-consumer shall be excluded from gross sales, or gross receipts, as the case may be, in the computation of the sales tax levied by this state, under the provisions of this division.
Free access — add to your briefcase to read the full text and ask questions with AI
Alabama § 40-23-3 (Exclusion of Certain Municipal Privilege License Taxes) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
(Acts 1961, No. 652, p. 790; Acts 1962, Ex. Sess., No. 140, p. 181.)
Nearby Sections
15
§ 40-1-1
Definitions§ 40-1-14
Payment of Court Costs§ 40-1-2
Lien for Taxes - Generally§ 40-1-23
Liability of Officers for Conversion