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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.

Please read the Caveats before accessing the statutes.

Sales Tax Title 40, Chapter 23, Article 1
Use Tax Title 40, Chapter 23, Article 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, Chapter 3, Article 1 Title 11, 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.