Review the laws in the Code of Alabama on the Alabama Legislature’s website:
| Tax Type | Authority |
|---|---|
| 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 and 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 |