reglab/housing_qa huggingface dataset:
AL Code § 40-23-100 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.|Section 40-23-100 - Definitions.

Section 40-23-100Definitions. As used in this article, unless the context otherwise requires, the following terms shall have the following meanings: (1) JUDGE OF PROBATE. The judge of probate or other licensing authority in a county. (2) LICENSING OFFICIAL. The county official required by law to issue licenses for any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer taxed under this article. (3) MOTOR BOAT. A boat with one or more built-in motors or a boat with an outboard type motor or motors attached thereto by attachments intended to be permanent rather than readily removable and which motor or motors are controlled with remote controls built on or into the hull of the boat. (Acts 1981, No. 81-665, p. 1086, §1; Acts 1994, No. 94-622, p. 1162, §1.)
AL Code § 40-23-101 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.|Section 40-23-101 - Sales Tax Levied on Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, etc.; Additional Receipts and Taxes Collected.

Section 40-23-101Sales tax levied on automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected. (a) There is hereby levied and shall be collected as herein provided a sales tax upon every person, firm, or corporation purchasing within this state, other than at wholesale, any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer required to be registered or licensed with the judge of probate of any county in this state from any person, firm or corporation that is not a licensed dealer engaged in selling automotive vehicles, motorboats, truck trailers, trailers, semitrailers, or travel trailers in an amount equal to two percent of the purchase price. (b) Commencing October 1, 1989, there is hereby levied and shall be collected, as provided for under the provisions of subsection (e) of Section 40-23-104, a sales tax in the amount equal to two percent of the purchase price on the sale of any manufactured home as defined in subsection (n) of Section 40-12-255, purchased other than at wholesale in this state from any person, firm, or corporation which is not a licensed dealer engaged in selling manufactured homes. (c) In addition to the two percent state sales tax, there shall also be collected any applicable municipal gross receipts or sales taxes and county sales taxes on the vehicles listed in subsection (a) of this section authorized by general or local law for the local taxing jurisdiction in which the purchaser resides or, if a business, the business location. Penalties for falsifying or misrepresenting the correct taxing jurisdictions shall be as provided in subsection (b) of Section 40-29-115. (Acts 1981, No. 81-665, p. 1086, §2; Acts 1988, 1st Ex. Sess., No. 88-867, p. 265, §4; Acts 1989, No. 89-691, p. 1358, §4; Acts 1989, No. 89-752, p. 1526, §1; Acts 1994, No. 94-622, p. 1162, §2.)
AL Code § 40-23-102 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.|Section 40-23-102 - Excise Tax Levied on Storage or Use of Automotive Vehicles, Motorboats, Truck Trailers, Manufactured Homes, etc.; Additional Receipts and Taxes Collected.

Section 40-23-102Excise tax levied on storage or use of automotive vehicles, motorboats, truck trailers, manufactured homes, etc.; additional receipts and taxes collected. (a) There is hereby levied and shall be collected as herein provided, in lieu of the excise tax levied by subsection (c) of Section 40-23-61, an excise or use tax upon every person, firm, or corporation purchasing outside the state, other than at wholesale, any automotive vehicle, motorboat, truck trailer, trailers, semitrailer, or travel trailer, required to be registered or licensed with the judge of probate of any county in this state for use, storage, or other consumption within this state a tax in an amount equal to two percent of the purchase price. (b) Commencing October 1, 1989, there is hereby levied and shall be collected, as provided for under the provisions of subsection (e) of Section 40-23-104, an excise or use tax in the amount equal to two percent of the purchase price on the storage, use, or other consumption in the state of any manufactured home as defined in subsection (n) of Section 40-12-255 purchased other than at wholesale outside the state on or after October 1, 1989, for storage, use, or other consumption in this state. (c) In addition to the two percent state use tax, there shall also be collected any applicable municipal and county use tax authorized by general or local law for the local taxing jurisdiction in which the purchaser resides, or, if a business, the business location on any automotive vehicle, motorboat, truck trailer, trailer, semitrailer, or travel trailer purchased from dealers doing business outside the State of Alabama and from licensed Alabama dealers where municipal and county sales taxes were not collected at the time of purchase. Penalties for falsifying or misrepresenting the correct taxing jurisdiction shall be as provided in subsection (b) of Section 40-29-115. (Acts 1981, No. 81-665, p. 1086, §3; Acts 1988, 1st Ex. Sess., No. 88-867, p. 265, §5; Acts 1989, No. 89-691, p. 1358, §5; Acts 1989, No. 89-752, p. 1526, §2; Acts 1994, No. 94-622, p. 1162, §3.)
AL Code § 40-23-103 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.|Section 40-23-103 - Sales Tax Levied on Sale Price Less Credit for Trade-In.

Section 40-23-103Sales tax levied on sale price less credit for trade-in. Where any used automotive vehicle, motorboat, truck trailer, semitrailer, or house trailer is taken in trade or in a series of trades as a credit or part payment on the sale of a new or used automotive vehicle, motorboat, truck trailer, semitrailer, or house trailer, the tax levied in this article shall be paid on the net difference, that is, the price of the new or used vehicle, motorboat, or trailer sold less the credit for the used vehicle, motorboat, or trailer taken in trade. (Acts 1981, No. 81-665, p. 1086, §4; Acts 1994, No. 94-622, p. 1162, §4.)
AL Code § 40-23-105 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.|Section 40-23-105 - Applicability of Certain Title 40 Provisions.

Section 40-23-105Applicability of certain Title 40 provisions. Except as herein otherwise provided, the tax herein shall be subject to all definitions, exceptions, exemptions, proceedings, requirements, rules, regulations, provisions, penalties, fines, punishments, deductions, and discounts in accordance with the provisions of Sections 40-23-1 through 40-23-36 and the assessment and refund procedures set out in Chapter 2A of this title. (Acts 1981, No. 81-665, p. 1086, §6; Acts 1992, No. 92-186, p. 349, §68.)
AL Code § 40-23-106 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.|Section 40-23-106 - Reciprocity.

Section 40-23-106Reciprocity. If a sales or use tax equal to or in excess of the amount of the tax imposed by this article is paid to another state under a requirement of the law of that state, the automotive vehicle, motorboat, truck trailer, semitrailer, or house trailer which is the subject of the tax when it is imported for use, storage, or consumption in this state shall not be subject to the use tax imposed by this article. If the amount of the tax paid to another state is less than that imposed by this article, then the difference shall be paid. However, no credit shall be allowed for taxes paid on any automotive vehicles, motorboats, truck trailers, semitrailers, or house trailers in any other state which does not extend credit for taxes paid on similar property in Alabama. The licensing official shall require proof of payment of tax in another state deemed necessary and proper. (Acts 1981, No. 81-665, p. 1086, §7; Acts 1994, No. 94-622, p. 1162, §6.)
AL Code § 40-23-107 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.|Section 40-23-107 - Fees.

Section 40-23-107Fees. For making the collection of taxes levied under authority of this article, the licensing official shall be entitled to a fee in an amount equal to five percent of all revenue collected under this article each month. The fee shall be for the use of the licensing official. The fee shall be deducted from the tax collections each month and the remainder of the collections shall be remitted to the Department of Revenue. Notwithstanding the foregoing, the fee shall be disallowed unless the collections are remitted to the Department of Revenue within the time allowed by law. In all counties where the licensing official is paid on a salary instead of a fee basis, all fees allowed under the terms of this section to be paid to the licensing official shall be paid, by the licensing official, into the county treasury, or to the official performing the duties of county treasurer. (Acts 1981, No. 81-665, p. 1086, §8; Acts 1994, No. 94-622, p. 1162, §7.)
AL Code § 40-23-108 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.|Section 40-23-108 - Disposition of Funds.

Section 40-23-108Disposition of funds. The licensing official shall, after the deduction of the fee as provided in Section 40-23-107, remit the revenue collected hereunder to the Department of Revenue for deposit as follows: Of the total two cents ($.02) tax on each dollar of sale, 58% of the total tax generated shall be deposited to the credit of the Education Trust Fund; and 42% of the total tax generated shall be deposited to the credit of the State General Fund. Provided, however, of the total of those funds derived from the state sales and use taxes collected on motorboats, 50 percent shall be paid to the State General Fund and 50 percent to the Education Trust Fund. (Acts 1981, No. 81-665, p. 1086, §9; Acts 1988, 1st Ex. Sess., No. 88-867, p. 265, §6; Acts 1994, No. 94-622, p. 1162, §8; Act 99-650, 2nd Sp. Sess., p. 96, §1.)
AL Code § 40-23-110 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.|Section 40-23-110 - Penalty for Failure to Pay Tax.

Section 40-23-110Penalty for failure to pay tax. Any person failing to pay the tax levied under the provisions of this article shall be guilty of a Class C misdemeanor and upon conviction thereof, be punished as prescribed by law for such offense. (Acts 1981, No. 81-665, p. 1086, §11.)
AL Code § 40-23-111 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 3 - Taxes on Sale, Storage, and Use of Automotive Vehicles, Motorboats, Truck Trailers, Etc.|Section 40-23-111 - Authority to Adopt and Enforce Rules and Regulations.

Section 40-23-111Authority to adopt and enforce rules and regulations. The Department of Revenue is authorized to adopt, promulgate, and enforce reasonable rules and regulations relating to the administration and enforcement of Article 3, commencing with Section 40-23-100, Chapter 23, Title 40, not in conflict with the specific provisions hereof. (Acts 1994, No. 94-622, p. 1162, §10.)
AL Code § 40-23-120 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 4 - Violation of Tax Exempt Privilege.|Section 40-23-120 - Good Faith Violations.

Section 40-23-120Good faith violations. Any law to the contrary notwithstanding, any retailer, who relies in good faith on any state sales tax exemption number that has been authorized by the state Revenue Department and the exemption claim has been made on a form provided or approved for use by the Revenue Department, when a state tax exemption number holder violates the tax exempt privilege or uses such number illegally, shall not subsequently be liable to the state Revenue Department or others for the sales tax on purchases. (Acts 1989, No. 89-690, p. 1357, §1.)
AL Code § 40-23-121 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 4 - Violation of Tax Exempt Privilege.|Section 40-23-121 - Authorization to Collect or Recover Sales Taxes Due on Illegal Purchases.

Section 40-23-121Authorization to collect or recover sales taxes due on illegal purchases. The state Revenue Department is authorized to use its powers and responsibilities, in accord with the general laws of this state, to collect or recover any sales taxes due on purchases made illegally with state tax exempt numbers from the party or parties using such number and the person or persons who benefited from such illegal use of the tax exempt number, if the retailers acted in good faith and reasonably believe the purchase was legal. (Acts 1989, No. 89-690, p. 1357, §2.)
AL Code § 40-23-130 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 5 - Taxes on Sale of Gasoline and Motor Fuel.|Section 40-23-130 - Calculation of Municipal or County Gross Receipts Tax.

Section 40-23-130Calculation of municipal or county gross receipts tax. Any gross receipts tax imposed by a municipality or county on the sale of gasoline and motor fuel shall be based on the gross receipts from the sale of gasoline and motor fuel minus any taxes imposed on the sale of gasoline and motor fuel by the state, federal, or local governments. (Acts 1994, 1st Ex. Sess., No. 94-792, p. 98, §1.)
AL Code § 40-23-211 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 7 - School Items Annual Sales Tax Holiday.|Section 40-23-211 - Tax Exemption on Covered Items.

Section 40-23-211Tax exemption on covered items. Covered items, as defined herein, are exempted from paying the state sales and use tax during the period from 12:01 a.m. on the third Friday in July of each year and ending at 12 midnight the following Sunday. Items normally sold in pairs shall not be separated to qualify for the exemption provided for in this article. (Act 2006-574, p. 1507, §2; Act 2017-120, §1.)
AL Code § 40-23-212 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 7 - School Items Annual Sales Tax Holiday.|Section 40-23-212 - Rules and Regulations.

Section 40-23-212Rules and regulations. The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the streamlined sales and use tax agreement. (Act 2006-574, §3.)
AL Code § 40-23-213 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 7 - School Items Annual Sales Tax Holiday.|Section 40-23-213 - County and Municipal Exemptions Authorized.

Section 40-23-213County and municipal exemptions authorized.  Any county or municipality may, by resolution or ordinance adopted at least 30 days prior to the third full weekend of July, provide for the exemption of covered items from paying county or municipal sales and use taxes during a period commencing at 12:01 a.m. on the third Friday in July of each year and ending at 12 midnight the following Sunday under the same terms, conditions, and definitions as provided for the state sales tax holiday. Notwithstanding the foregoing, a county or municipality is prohibited from providing such an exemption during any other period of the year. (Act 2006-574, p. 1507, §4; Act 2017-120, §1.)
AL Code § 40-23-230 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 8 - Severe Weather Preparedness Tax Holiday.|Section 40-23-230 - Definitions.

Section 40-23-230Definitions. (a) As used in this article, the term covered items includes the following selling for $60 or less per item: (1) Any package of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries, excluding coin batteries and automobile and boat batteries. (2) Any cellular phone battery or cellular phone charger. (3) Any portable self-powered or battery-powered radio, two-way radio, weatherband radio, or NOAA weather radio. (4) Any portable self-powered light source, including battery-powered flashlights, lanterns, or emergency glow sticks. (5) Any tarpaulin, plastic sheeting, plastic drop cloths or other flexible, waterproof sheeting. (6) Any ground anchor system, such as bungee cords or rope, or tie-down kit. (7) Any duct tape. (8) Any plywood, window film, or other materials specifically designed to protect window openings. (9) Any non-electric food storage cooler or water storage container. (10) Any non-electric can opener. (11) Any artificial ice, blue ice, ice packs, or reusable ice. (12) Any self-contained first aid kit. (13) Any fire extinguisher, smoke detector or carbon monoxide detector. (14) Any gas or diesel fuel tank or container. (b) The term covered items also includes any portable generator and power cords used to provide light or communications or preserve food in the event of a power outage selling for $1,000 or less per item. (Act 2012-256, p. 492, §1.)
AL Code § 40-23-231 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 8 - Severe Weather Preparedness Tax Holiday.|Section 40-23-231 - Tax Exemption on Covered Items.

Section 40-23-231Tax exemption on covered items.  Purchases of covered items, as defined herein, are exempted from the state sales and use tax during the period from 12:01 a.m. on the first Friday in July in 2012 and ending at twelve midnight the following Sunday. In subsequent years, purchases of covered items are exempted from state sales and use tax during the period from 12:01 a.m. on Friday of the last full weekend in February and ending at twelve midnight the following Sunday. Items normally sold in pairs or packages shall not be separated to qualify for the exemption provided for in this article. (Act 2012-256, p. 492, §2.)
AL Code § 40-23-232 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 8 - Severe Weather Preparedness Tax Holiday.|Section 40-23-232 - Rules and Regulations.

Section 40-23-232Rules and regulations. The Commissioner of the Department of Revenue shall promulgate any rules necessary to implement and administer this article including, but not limited to, a list of those articles and items qualifying for the exemption pursuant to this article, that do not conflict with the Streamlined Sales and Use Tax Agreement. (Act 2012-256, p. 492, §3.)
AL Code § 40-23-233 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 8 - Severe Weather Preparedness Tax Holiday.|Section 40-23-233 - County and Municipal Exemptions Authorized.

Section 40-23-233County and municipal exemptions authorized.  Any county or municipality may, by resolution or ordinance adopted at least 14 days prior to the first full weekend of July in 2012 and at least 30 days prior to the last full weekend of February in subsequent years, provide for the exemption of covered items from paying county or municipal sales and use taxes during a period commencing at 12:01 a.m. on the first Friday in July in 2012, and the Friday of the last full weekend of February in subsequent years, and ending at twelve midnight the following Sunday under the same terms, conditions, and definitions as provided for the state sales tax holiday. Notwithstanding the foregoing, a county or municipality is prohibited from providing such an exemption during any other period of the year that is not designated as a sales tax holiday. (Act 2012-256, p. 492, §4.)
AL Code § 40-23-241 (2021)
2021 Code of Alabama|Title 40 - Revenue and Taxation.|Chapter 23 - Sales and Use Taxes.|Article 9 - Optional Network Election for Single Point Online Transactions.|Section 40-23-241 - Authorization of System; Jurisdictional Requirements; Use by Taxpayers; Penalties and Interest.

Section 40-23-241Authorization of system; jurisdictional requirements; use by taxpayers; penalties and interest. (a) All Alabama taxing jurisdictions shall authorize utilization of the ONE SPOT system for any taxpayer required to file a state or local sales or use tax or leasing or rental tax or lodgings tax return or remit the tax payments; provided, however, that any taxpayer utilizing the ONE SPOT system for filing an electronic tax return for a local taxing jurisdiction shall be required to simultaneously remit payment through the system or through another electronic method of payment accepted by the local taxing jurisdiction or its designee for which payment is being made. A local taxing jurisdiction may not accept a tax return from a taxpayer without payment through the system unless the taxpayer has prior approval from the local taxing jurisdiction to utilize a different approved electronic method of payment. (b) No later than June 30, 2013, each local taxing jurisdiction shall provide the department with necessary information to allow all sales and use tax or leasing or rental tax or lodgings tax payments to be remitted directly to the bank account or other account designated by the local taxing jurisdiction. Each non-state administered local taxing jurisdiction shall set up their accounts to allow dishonored payments to be reversed. All tax payments made through the ONE SPOT system for non-state administered local taxing jurisdictions shall be remitted directly from the taxpayer to the designated bank account or other account of the local taxing jurisdiction with the ONE SPOT system serving as a conduit only. (c) No taxpayer shall be required to use the ONE SPOT system for tax return filing and remittance of local sales and use taxes and leasing or rental taxes or lodgings taxes; provided, however, that any taxpayer utilizing the system shall comply with this article and any rules promulgated by the department for the administration of this article. Additionally, any taxpayer utilizing the system shall comply with any rules of the local taxing jurisdiction regarding the administration of the local sales or use tax or leasing or rental tax or lodgings tax. (d) All penalties and interest shall be assessed according to state law and the rules of the department. Additionally, the state discount rate shall be applied except that a local taxing jurisdiction discount rate shall be applied if the local taxing jurisdiction notifies the department of such election in a manner prescribed by the department. A taxpayer who desires a waiver of any penalty assessed in relation to a return filed for a local taxing jurisdiction shall apply directly to that local taxing jurisdiction for the waiver. (Act 2012-279, p. 563, §2; Act 2015-52, p. 189, §1; Act 2017-415, §1.)