Alabama § 45-56-242.53 Adding Sales Price or Admission Fee and Collect from Purchaser

Alabama Statutes

§ 45-56-242.53 — Adding Sales Price or Admission Fee and Collect from Purchaser

Alabama § 45-56-242.53

JurisdictionAlabama

Title 45Local Laws

Ch. 56Randolph County

Art. 24Taxation

Part 3Tax, Sales, and Use

Subpart 32016 Tax

This text of Alabama § 45-56-242.53 (Adding Sales Price or Admission Fee and Collect from Purchaser) 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 § 45-56-242.53 (2026).

Text

Each person engaging or continuing in a business subject to the tax authorized by this subpart shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or admission. It shall be unlawful for any person subject to the tax to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount required to be added to the sale or admission price. It shall be unlawful for any person subject to the tax authorized by this subpart to refund or offer to refund all or any part of any amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax.

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Each person engaging or continuing in a business subject to the tax authorized by this subpart shall add to the sales price or admission fee and collect from the purchaser or the person paying the admission fee the amount due by the taxpayer because of the sale or admission. It shall be unlawful for any person subject to the tax to fail or refuse to add to the sales price or admission fee and to collect from the purchaser or person paying the admission fee the amount required to be added to the sale or admission price. It shall be unlawful for any person subject to the tax authorized by this subpart to refund or offer to refund all or any part of any amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax.