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Alabama · Through Act 2026-611

Ala. Code § 45-1-244.20: Sales and Use Tax for Certain Business Activities.

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Where this section sits in the code
  1. Title 45 Local Laws.
  2. Chapter 1 Autauga County.
  3. Article 24 Taxation.
  4. Part 5 Tax, Sales and Use.
  5. Subpart 2

(a) Beginning September 1, 2026, in addition to any other tax provided by law, there is levied a sales and use tax of one-half of one percent for all business activities covered by Section 45-1-243.01(a)(1).

(b) The proceeds of this tax shall be deposited in the county general fund.

(c) This tax shall be administered according to the procedures established in Part 4 of this article.

Collected 2026-09-03T14:01:54Z. Source file · JSON

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