Alabama § 40-23-40 Levy of Sales and Use Tax on Food by Counties and Municipalities

Alabama Statutes

§ 40-23-40 — Levy of Sales and Use Tax on Food by Counties and Municipalities

Alabama § 40-23-40

JurisdictionAlabama

Title 40Revenue and Taxation

Ch. 23Sales and Use Taxes

Art. 1Sales Tax

Div. 1General Provisions

This text of Alabama § 40-23-40 (Levy of Sales and Use Tax on Food by Counties and Municipalities) 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 § 40-23-40 (2026).

Text

(a)On June 15, 2023, the definition of “food” in Sections 40-23-1 and 40-23-60 shall apply to county and municipal sales and use taxes. For purposes of county and municipal sales and use taxes, the sales tax rate on food shall be established as the general or retail sales tax rate in effect in the county or municipality on June 15, 2023, unless otherwise provided by law. An act of the Legislature or an ordinance or resolution adopted by a county or municipal governing body levying a county or municipal sales and use tax inclusive of food passed or enacted on or before June 15, 2023, shall remain operative, but no additional county or municipal sales and use taxes on food may be levied.

(b)Any county or municipal governing body, by resolution or ordinance, may reduce the general or retail

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(a) On June 15, 2023, the definition of “food” in Sections 40-23-1 and 40-23-60 shall apply to county and municipal sales and use taxes. For purposes of county and municipal sales and use taxes, the sales tax rate on food shall be established as the general or retail sales tax rate in effect in the county or municipality on June 15, 2023, unless otherwise provided by law. An act of the Legislature or an ordinance or resolution adopted by a county or municipal governing body levying a county or municipal sales and use tax inclusive of food passed or enacted on or before June 15, 2023, shall remain operative, but no additional county or municipal sales and use taxes on food may be levied.
(b) Any county or municipal governing body, by resolution or ordinance, may reduce the general or retail sales tax rate on food for local sales and use taxes. The ordinance or resolution must be adopted at least 60 days prior to becoming effective and shall take effect on October 1 following adoption.
(c) A county or municipal governing body that reduces its general or retail sales tax rate on food for local sales and use taxes pursuant to this section may subsequently increase the rate on food not to exceed the rate in effect in the county or municipality on June 15, 2023, unless otherwise provided by law.