§ 40-23-66 — Retail Sellers to Register and Give Information

Alabama § 40-23-66

• Jurisdiction: Alabama
• Title 40: Revenue and Taxation
• Ch. 23: Sales and Use Taxes
• Art. 2: Use Tax

Text

Every seller engaged in making retail sales of tangible personal property for storage, use or other consumption in this state, who:
(1) Maintains a place of business;
(2) Qualifies to do business;
(3) Solicits and receives purchases or orders by agent or salesman; or
(4) Distributes catalogs or other advertising matter and by reason thereof receives and accepts orders from residents, within the State of Alabama,
shall register with the department and give the name and address of each agent operating in this state, the location of any and all distribution or sales houses or offices or other places of business in this state, the number of persons in Alabama to whom catalogs are delivered, by mail or otherwise, the number of persons in Alabama from whom orders are received, by mail or otherwise, together with the amount of the purchase price charged and received and such other information as the department may require with respect to matters pertinent to the enforcement of this article; provided, that this section shall not apply to a seller, holding a license obtained pursuant to the provisions of Division 1 of Article 1 of this chapter.

Legislative History

(Acts 1939, No. 67, p. 96; Code 1940, T. 51, §790; Acts 1945, No. 428, p. 671, §2.)