Ala. Code § 45-44-247.04

Current through the 2024 Regular Session.

Section 45-44-247.04 - Addition of tax to sales price

Each person engaging or continuing in a business subject to the tax levied by this part shall add to the sales price and collect from the purchaser the amount due by the taxpayer because of the sale or use. It shall be unlawful for any person subjected to the tax to fail or refuse to add to the sales price and to collect from the purchaser the amount required to be added to the sale pursuant to this part. It shall be unlawful for any person subjected to the tax levied by this part to refund or offer to refund all or any part of the amount collected or to absorb or advertise directly or indirectly the absorption or refund of any portion of the tax.

Ala. Code § 45-44-247.04 (1975)