Alabama § 45-20-242.22 Levy of Tax; Exemptions

Alabama Statutes

§ 45-20-242.22 — Levy of Tax; Exemptions

Alabama § 45-20-242.22

JurisdictionAlabama

Title 45Local Laws

Ch. 20Covington County

Art. 24Taxation

Part 3Tax, Sales and Use

Subpart 2Sales Tax

This text of Alabama § 45-20-242.22 (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 § 45-20-242.22 (2026).

Text

(a)The Covington County Commission is authorized to levy and impose a one percent sales or gross receipts tax upon the sales of all tangible personal property sold in Covington County, Alabama.

(b)There are exempted, however, from this section and from the computation of the amount of the tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.

Free access — add to your briefcase to read the full text and ask questions with AI

(a) The Covington County Commission is authorized to levy and impose a one percent sales or gross receipts tax upon the sales of all tangible personal property sold in Covington County, Alabama.
(b) There are exempted, however, from this section and from the computation of the amount of the tax imposed in this section, the gross receipts of any business and the gross proceeds of all sales which are presently exempted under the state sales tax statutes from the computation of the amount of the state sales tax.