Alabama § 45-56-242.23 Add to Sales Price and to Collect from the Purchaser Amount

Alabama Statutes

§ 45-56-242.23 — Add to Sales Price and to Collect from the Purchaser Amount

Alabama § 45-56-242.23

JurisdictionAlabama

Title 45Local Laws

Ch. 56Randolph County

Art. 24Taxation

Part 3Tax, Sales, and Use

Subpart 22015 Tax

This text of Alabama § 45-56-242.23 (Add to Sales Price and to Collect from the Purchaser Amount) 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 § 45-56-242.23 (2026).

Text

Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45–56–242.21 shall add to the sales price and collect from the purchaser the amount due by the taxpayer on account of the tax. It shall be unlawful for any person subject to the sales tax authorized to be levied in Section 45–56–242.21 to fail or refuse to add to the sales price and to collect from the purchaser the amount herein required to be so added to the sales price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the tax to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.

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Each person engaging or continuing within the county in a business subject to the sales tax authorized to be levied in Section 45–56–242.21 shall add to the sales price and collect from the purchaser the amount due by the taxpayer on account of the tax. It shall be unlawful for any person subject to the sales tax authorized to be levied in Section 45–56–242.21 to fail or refuse to add to the sales price and to collect from the purchaser the amount herein required to be so added to the sales price and collected from the purchaser, and it shall likewise be unlawful for any person subject to the tax to refund or offer to refund all or any part of the amount so collected or to absorb or advertise directly or indirectly the absorption or refund of the tax or any portion thereof.