The taxes listed below are administered by the Sales and Use Tax Section of the Sales, Use & Business Tax Division. Click on the tax to review the law on the Alabama Legislature's web site.
Please read the Caveats before accessing the statutes.
| Sales Tax | Title 40, Chapter 23, Article 1 |
| Use Tax | Title 40, Chapter 23, Article 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 |
| 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 |
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Title 40, Chapter 2A |
The Acts passed since the last revision of Code of Alabama 1975 may be found here.