This text of Alabama § 45-54-242.80 (Definitions) 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.
In this subpart, all words, terms, and phrases as defined in Section 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)DEPARTMENT. Department of Revenue.
(3)MONTH. The calendar month.
(4)STATE SALES TAX. The tax imposed by the state sales tax statutes.
(5)STATE SALES AND USE TAX STATUTES. Section 40–23–1 to 40–23–4, inclusive, and 40–23–60 to 40–23–64,
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In this subpart, all words, terms, and phrases as defined in Section 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)
DEPARTMENT. Department of Revenue.
(3)
MONTH. The calendar month.
(4)
STATE SALES TAX. The tax imposed by the state sales tax statutes.
(5)
STATE SALES AND USE TAX STATUTES. Section 40–23–1 to 40–23–4, inclusive, and 40–23–60 to 40–23–64, 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.
(6)
STATE USE TAX. The tax imposed by the state use tax statutes.