Alabama Statutes
§ 45-53-245.31 — Levy of Tax; Exemptions
Alabama § 45-53-245.31
JurisdictionAlabama
Title 45Local Laws
Ch. 53Perry County
Art. 24Taxation
Part 6Tax, Sales, and Use
Subpart 21999 Tax
This text of Alabama § 45-53-245.31 (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 § 45-53-245.31 (2026).
Text
The County Commission of Perry County, in addition to all other taxes including, but not limited to, municipal gross receipts license taxes, may levy a one cent sales and use tax in the county. The sales of any business which are presently exempt under the state sales and use tax statutes are exempt from the tax authorized by this subpart.
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Legislative History
(Act 99-671, 2nd Sp. Sess., p. 171, § 3; Act 2000-486, p. 921, § 1.)
Nearby Sections
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Reserved§ 45-1-130
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Bluebook (online)
Alabama § 45-53-245.31, Counsel Stack Legal Research, https://law.counselstack.com/statute/al/45-53-245.31.