Today is Thursday, March 30, 2017
 
Important Notices!
 
ADOR - Sales & Use Tax Laws

 

LAWS

The taxes listed below are administered by the Sales & Use Tax Division. Click on the tax to review the law on the Alabama Legislature's web site.

 

Sales Tax Title 40, Chapter 23, Article 1
Use Tax Title 40, Chapter 23, Article 2
Simplified Sellers Use Tax Title 40, Chapter 23, Article 6, Div 3, Part 2
Leasing Tax Title 40, Chapter 12, Article 4
Lodgings Tax Title 40, Chapter 26
Local Government Sales, Use,
  Rental & Lodgings Tax

Title 40, Chapter 12, Article 1
Title 11, Subtitle 1, Chapter 3, Article 1
Title 11, Subtitle 2, Chapter 51, Articles 2 & 3

Alabama Drycleaning Environmental
  Response Trust Fund
Title 22, Chapter 30D
Casual Sales and Use Tax Title 40, Chapter 23, Article 3
Contractors Gross Receipts Tax Title 40, Chapter 23, Article 1
Medical Services Provider Tax Title 40, Chapter 26B, Articles 1 & 2
Mobile Services Tax Title 40, Chapter 21, Article 5
Utility Tax Title 40, Chapter 21, Articles 2, 3, 4

 

Alabama Taxpayer's Bill of Rights
  and Uniform Procedures

 

Title 40, Chapter 2A

 

The Acts passed since the last revision of Code of Alabama 1975 may be found here.