Ala. Code § 45-5-246.01: Definitions.

As used in this section, sales and use tax means a tax imposed by the state sales and use tax statutes and such other acts applicable to Blount County, including, but not limited to, Sections 40-23-1, 40-23-2, 40-23-3, 40-23-4, 40-23-60, 40-23-61, 40-23-62, and 40-23-63.