Alabama Statutes
§ 45-19-243.02 — Levy of Tax; Exemptions
Alabama § 45-19-243.02
This text of Alabama § 45-19-243.02 (Levy of Tax; Exemptions) 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 § 45-19-243.02 (2026).
Text
(a)The County Commission of Coosa County may levy, in addition to all other taxes, a one cent sales and use tax parallel to the state sales and use tax.
(b)The gross receipts of any business and the gross proceeds of all sales which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this part.
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Legislative History
(Act 2000-462, p. 860, §3.)
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Bluebook (online)
Alabama § 45-19-243.02, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-19-243.02.