Ala. Code § 40-23-199.1
Current through the 2024 Regular Session.
The Simplified Sellers Use Tax Remittance Program may not be used to report sales tax obligations subject to the sales tax imposed by Chapter 23 of this title or any local law or municipal ordinance or any county ordinance enacted pursuant to Section 40-12-4 imposing a sales tax for those sales of tangible personal property which are sold at a retail location in this state.
Ala. Code § 40-23-199.1 (1975)