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An official website of the Alabama State government.

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The .gov means it's official

Government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on an official government site.

The site is secure

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Sales & Use Tax Laws

  • Sales & Use Tax Laws

Review the laws in the Code of Alabama on the Alabama Legislature’s website:

Tax TypeAuthority
Sales TaxTitle 40, Chapter 23, Article 1
Use TaxTitle 40, Chapter 23, Article 2
Simplified Sellers Use TaxTitle 40, Chapter 23, Article 6, Div 3, Part 2
Leasing TaxTitle 40, Chapter 12, Article 4
Lodgings TaxTitle 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 TaxTitle 40, Chapter 23, Article 3
Contractors Gross Receipts TaxTitle 40, Chapter 23, Article 1
Medical Services Provider TaxTitle 40, Chapter 26B, Articles 1 & 2
Mobile Services TaxTitle 40, Chapter 21, Article 5
Utility TaxTitle 40, Chapter 21, Articles 2, 3, 4
Alabama Taxpayer’s Bill of Rights
and Uniform Procedures
Title 40, Chapter 2A