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Sales & Use Tax Laws

Review the laws on the Alabama Legislature’s web site.

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 & 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