§ 45-54-242.50 — Definitions

Alabama § 45-54-242.50

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 54: Pickens County
• Art. 24: Taxation
• Part 3: Tax, Sales and Use
• Subpart 3: 1992 Tax

Text

In this subpart, all words, terms, and phrases as defined in Sections 40–23–1 to 40–23–4, inclusive, and 40–23–60 to 40–23–63, inclusive, providing for the levy of state sales and use taxes, shall have the same meanings respectively ascribed to them in the sections, except where the context in this subpart clearly indicates a different meaning. In addition, the following words, terms, and phrases used in this subpart shall have the following respective meanings except where the context clearly indicates a different meaning:
(1)
COUNTY. Pickens County.
(2)
MONTH. The calendar month.
(3)
STATE SALES AND USE TAX STATUTES. Sections 40–23–1 to 40–23–4, inclusive, and 40–23–60 to 40–23–63, inclusive, levying state taxes on the gross sale or use of tangible personal property and including all statutes, which expressly set forth any exemptions from the computation of the taxes levied by the sections, and all other statutes which expressly apply to, or purport to affect, the administration of the sections and the incidence and collection of the taxes imposed therein.
(4)
STATE SALES TAX. The tax imposed by the state sales tax statutes.
(5)
STATE USE TAX. The tax imposed by the state use tax statutes.

Legislative History

(Act 92–405, p. 831, § 1.)